Explanation
The coding scheme is based on the position of each letter in the English alphabet (A = 1, B = 2, ..., Z = 26).
The positions of consonants are multiplied by 2, while the positions of vowels are squared.
For MASTER:
M (consonant, 13): 13 × 2 = 26
A (vowel, 1): 1² = 1
S (consonant, 19): 19 × 2 = 38
T (consonant, 20): 20 × 2 = 40
E (vowel, 5): 5² = 25
R (consonant, 18): 18 × 2 = 36
This gives 26138402536.
For GOVIND:
G (consonant, 7): 7 × 2 = 14
O (vowel, 15): 15² = 225
V (consonant, 22): 22 × 2 = 44
I (vowel, 9): 9² = 81
N (consonant, 14): 14 × 2 = 28
D (consonant, 4): 4 × 2 = 8
This gives 142254481288.
Applying the same pattern to BACKSPACE:
B (consonant, 2): 2 × 2 = 4
A (vowel, 1): 1² = 1
C (consonant, 3): 3 × 2 = 6
K (consonant, 11): 11 × 2 = 22
S (consonant, 19): 19 × 2 = 38
P (consonant, 16): 16 × 2 = 32
A (vowel, 1): 1² = 1
C (consonant, 3): 3 × 2 = 6
E (vowel, 5): 5² = 25
Combining these codes sequentially yields 4162238321625.