Solution
Here the coding is done according to the place values of the given letters in the alphabetical series.
F=6, I=9, N=14=1+4=5, A=1, N=14=1+4=5, C=3, I=9, A=1, L=12=1+2=3.
Similarly, LUCRATIVE will be-
L=12=1+2=3, U=21=2+1=3, C=3, R=18=1+8=9, A=1, T=20=2+0=2, I=9, V=22=2+2=4, E=5.
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