In a certain code language, 'GAME' is coded as '78', and 'PNAD' is coded as '105'. How will 'HORN' be coded in that language?

165

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 :

SUM OF THE PLACE VALUE × 3

AS

GAME = 7 + 1 + 13 + 5

26 × 3 = 78

AND

PNAD = 16 + 14 + 1 + 4

35 × 3 = 105

SIMILARLY

HORN = 8 + 15 +18 +14

= 55 × 3 = 165