Here, each letter is coded by the numerical value obtained by subtracting its ‘position value’ in English alphabetical order, from 27,
e g. W, O, R, K are at 23rd, 15th, 18th, and 11th position in alphabetical order.
So, their codes are (27–23), (27–15), (27–18), (27–11),
i.e., 4, 12, 9, 16 respectively
i.e. their backward order position.
So,
W → 4
O → 12
R → 9
K → 16
By, following the above mention pattern we will get.
W → 4
O → 12
M → 14
A → 26
N → 13
Hence, ‘WOMAN’ is coded as "4-12-14-26-13".