If FIND is coded as URMW and ME is coded as NV, then how is FOOL coded as?

Question

If
397 is coded as 210191,
459 is coded as 360881 and
123 is coded as 030260

Then what is the code for 789?

Answer 1

FOOL = ULLO

Solution
26 letters divided into 2 parts
A - M = 1 - 13
N - Z = backward counting 13 - 1

F=6th letter so in backward 6th letter is U
I=9th Letter Backward 9th is R
N=13 in Backward M is 13th
D = 4th letter W is 4th from Back

Answer 2

ULLO
(atbash cipher)