In a certain code language, FRUCTUS is coded as 108, and SPRINTER is…

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 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

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THE LOGIC FOLLOWED HERE IS :

SUM OF THE POSITIONAL VALUE OF ALPHABETIC SERIES

FRUCTUS

F = 6

R = 18

U = 21

C = 3

T = 20

U = 21

S = 19

6 + 18 + 21 + 3 + 20 + 21 + 19 = 108

AND

SPRINTER

S = 19

P =  16

R = 18

I = 9

N = 14

T = 20

E = 5

R = 18

19 + 16 + 18 + 9 + 14 + 20+ 5 + 18 = 119

SIMILARLY

MASCULINE

M = 13

A = 1

S = 19

C = 3

U = 21

L = 12

I = 9

N = 14

E = 5

13 + 1 + 19 + 3 + 21+ 12 + 9 + 14 + 5 = 97