Solution
If the letters are represented by respective numbers, A = 1 , B = 2 , C = 3 ,..........., Z = 26
A = 1
CAT = 3 $$\times$$ 1 $$\times$$ 20 = 60
MAN = 13 $$\times$$ 1 $$\times$$ 14 = 182
=> Ans - (D)
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