A(1), B(2), C(3), D(4), E(5), F(6), G(7), H(8), I(9), J(10), K(11), L(12), M(13), N(14), O(15), P(16), Q(17), R(18), S(19), T(20), U(21), V(22), W(23), X(24), Y(25), Z(26)
RAMESH = R*A + M*E + S*H = 18*1 + 13*5 + 19*8 = 18+65+152 = 235
SHIVAM = S*H + I*V + A*M = 19*8 + 9*22 + 1*13 = 152+198+13 = 363
MANISH = M*A + N*I + S*H = 13*1 + 14*9 + 19*8 = 13+126+152 = 291
Similarly
SANJAY = S*A + N*J + A*Y = 19*1 + 14*10 + 1*25 = 19+140+25 = 184
