D is the answer to this question. In order to solve this, you need to look at the various numbers that are connected to their corresponding letters. It is said that the word EAT will correspond to 318. For the word teacher, you need to come up with the numbers for TEA. This will be 831.
From this, you can already eliminate C because this says 832. Then CHAIR will be another code namely 24156. For the rest of the word, C will become 2 H will become 4, E will be 3, and finally, 1 will be 6. Out of the choices that are given, which will provide you with code 8312436? That is letter D and that is the right answer.