In a certain code language, ‘HIT’ is coded as ‘132’ and ‘SBYZ’ is coded as ‘144’. How will ‘YRF’ be coded in that language?

Correct — D. Rule: replace each letter by its opposite letter's position, where the opposite value is 27 minus the position, add them, then multiply by the number of letters.

HIT: H to S = 19, I to R = 18, T to G = 7. Sum 44, and 44 × 3 = 132.
SBYZ: S to H = 8, B to Y = 25, Y to B = 2, Z to A = 1. Sum 36, and 36 × 4 = 144.

YRF: Y to B = 2, R to I = 9, F to U = 21. Sum 32.
32 × 3 = 96, which is option (d).

Why the others are wrong

• (a)
  108 — 108 is 3 × 36, so it needs the reversed-letter total to be 36. Y, R and F give 2 + 9 + 21 = 32.
• (b)
  124 — 124 is not a multiple of 3 at all, and a three-letter cluster's code must be three times its letter total.
• (c)
  112 — 112 is 4 × 28. The multiplier is the number of letters, and YRF has three of them, not four.

Two number-code families look alike, and telling them apart is the whole question.

One uses each letter's own position, A=1 to Z=26. The other uses the opposite letter, A with Z and B with Y, where the value is 27 minus the position.

The plain sum fails here: H + I + T is 8 + 9 + 20 = 37, which does not divide into 132. The opposite-letter sum is 44, and 44 × 3 = 132 with the letter count as the multiplier.

Test both sums against BOTH given words before committing. One word can fit a rule by accident.

Key facts

• The opposite of a letter has value 27 minus its own position, so H at 8 pairs with S at 19.
• HIT gives 19 + 18 + 7 = 44, and 44 × 3 = 132.
• SBYZ gives 8 + 25 + 2 + 1 = 36, and 36 × 4 = 144.

Common traps

• Using each letter's own position, which reproduces neither given code.
• Stopping at the letter total of 32 and forgetting the multiplier.
• Carrying the four-letter multiplier over to a three-letter cluster.

No directly related past PYQ was found.