if ZIP=30 and ZAP=38, what will be VIP=?

Answer: C. 34

If we consider Alhpabet sequence number in reverse order than,

A = 26, B = 25, C = 24 .... Z = 1.

So, here

ZIP = 1 + 18 + 11 = 30
ZAP = 1 + 26 + 11 = 38
Hence,
 
VIP = 5 + 18 + 11 = 34