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Solutions
The positions of the letters according to the English alphabet series:

LOGIC: Sum of Positional Values of Reverse Positional Letters = Code.
The pattern for this is as follows;
In PETS →
Reverse Positional Letters and positional Values are:
P ⇔ K = 11
E ⇔ V = 22
T ⇔ G = 7
S ⇔ H = 8
PETS = (11 + 22 + 7 + 8) = 48
And;
In FARM →
Reverse Positional Letters and positional Values are:
F ⇔ U = 21
A ⇔ Z = 26
R ⇔ I = 9
M ⇔ N = 14
FARM = (21 + 26 + 9 + 14) = 70
Similarly;
In DAIRY →
Reverse Positional Letters and positional Values are:
D ⇔ W = 23
A ⇔ Z = 26
I ⇔ R = 18
R ⇔ I = 9
Y ⇔ B = 2
DAIRY = (23 + 26 + 18 + 9 + 2) = 78
Hence, the correct answer is "78".
Shortcut Trick
Shortcut to remember the reverse positional letters.
