Solution:Using opposite letter
R = 18 → (27 - 18) = 9
I = 9 → (27 - 9) = 18
C = 3 → (27 - 3) = 24
E = 5 → (27 - 5) = 22
So, RICE = (9 + 18 + 24 + 22) = 73
Similarly,
F = 6 → (27 - 6) = 21
L = 12 → (27 - 12) = 15
O = 15 → (27 - 15) = 12
U = 21 → (27 - 21) = 6
R = 18 → (27 - 18) = 9
So, the code for FLOUR
= (21 + 15 + 12 + 6 + 9) = 63