In a certain code language, 'FRENCH' is coded as '114' and 'LOSS' is coded as '47'. How will 'COURSE' be coded in that language?

87

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 POSITIONAL VALUE OF OPPOSITE LETTER + NUMBER OF LETTERS IN EACH WORD

F → (OPPOSITE) → U

R → (OPPOSITE) → I

E  → (OPPOSITE) → V

N → (OPPOSITE) → M

C  → (OPPOSITE) → X

H  → (OPPOSITE) → H

21 + 9 + 22 + 13 + 24  + 19 + 6 = 114

AND

L → (OPPOSITE) → O

O → (OPPOSITE) → L

S  → (OPPOSITE) → H

S → (OPPOSITE) → H

15 + 12 + 8 + 8 + 4 = 47

SIMILARLY

C → (OPPOSITE) → X

O → (OPPOSITE) → L

U → (OPPOSITE) → F

R → (OPPOSITE) → I

S  → (OPPOSITE) → H

E  → (OPPOSITE) → V

24 + 12 + 6 + 9 + 8 + 22 + 6  = 87