Discussion

Explanation:

Each word is coded in reverse order.

Consider the positional value of each alphabet

F (6) → U (21) = 27
L (12) → O (15) = 27
U (21) → F (6) = 27
T (20) → G (7) = 27
E (5) → V (22) = 27

Similarly,

E (5) → V (22) = 27
X (24) → C (3) = 27
I (9) → R (18) = 27
L (12) → O (15) = 27
E (5) → V (22) = 27

Hence, 

B (2) → Y (25) = 27
L (12) → O (15) = 27
O (15) → L (12) = 27
O (15) → L (12) = 27
D (4) → W (23) = 27

∴ BLOOD is coded as WLLOY (reverse order).

Hence, option (b).

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