If in a code language, DISK is coded as 65 and WIRE is coded as 53, then how will you code CELL?

76

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 :

D (4) → (OPPOSITE) → 23

I (9) → (OPPOSITE) → 18

S (19) → (OPPOSITE) → 8

K ( 11) → (OPPOSITE) → 16

23 + 18 + 8 + 16  = 65

AND

W (23) → (OPPOSITE) → 4

I (9) → (OPPOSITE) → 18

R (18) → (OPPOSITE) → 9

E ( 5) → (OPPOSITE) → 22

4 + 18 + 9 + 22 = 53

SIMILARLY

C (3) → (OPPOSITE) → 24

E (5) → (OPPOSITE) → 22

L (12) → (OPPOSITE) → 15

L ( 12) → (OPPOSITE) → 15

24 + 22 + 15 + 15 = 76