Correct Answer  Option 3 : 1120194
Given UTILE = 20198114 and REST = 1741819,
lets assume,
Alphabets

A

B

C

D

E

F

G

H

I

J

K

L

M

value

1

2

3

4

5

6

7

8

9

10

11

12

13

Alphabets

Z

Y

X

W

V

U

T

S

R

Q

P

O

N

value

26

25

24

23

22

21

20

19

18

17

16

15

14

Here, code of alphabet  (alphabet value  1)
UTILE = (U = 21  1 = 20), (T = 20  1 = 19), (I = 9  1 = 8), (L = 12  1 = 11), (E = 5  1 = 4) = 20198114
REST = (R = 18  1 = 17), (E = 5  1 = 4), (S = 19  1 = 18), (T = 20  1 = 19) = 1741819
The code for LUTE = (L = 12  1 = 11), (U = 21  1 = 20), (T = 20  1 = 19), (E = 5  1 = 4) = 1120194
Hence, the code is 1120194.