In a certain language, STEAMER is coded as 81, and CRUISE is coded as…

1   2    3    4   5    6   7     8    9  10  11  12  13

 A   B   C    D   E    F   G    H    I    J    K    L   M

 ↓    ↓    ↓    ↓    ↓     ↓   ↓    ↓     ↓   ↓    ↓    ↓    ↓

 Z   Y    X   W   V    U   T    S    R   Q   P    O   N

26  25  24  23  22  21  20  19  18  17  16  15  14

*************************************

THE LOGIC FOLLOWED HERE IS :

ADDITION OF POSITIONAL VALUE

AS

STEAMER

S =19

T = 20

E = 5

A = 1

M = 13

E = 5

R = 18

19 + 20 + 5 + 1 + 13 + 5 + 18 = 81

AND

CRUISE

C = 3

R = 18

U = 21

I = 9

S = 19

E = 5

3 + 18 + 21 + 9 + 19 + 5 = 75

SIMILARLY

SUBMARINE

S = 19

U = 21

B = 2

M = 13

A = 1

R = 18

I = 9

N = 14

E = 5

19 + 21 + 2 + 13 + 1 + 18+  9 + 14 + 5 = 102