The pattern is determined by analyzing letter shifts. The word “HAND” is encoded as “SZMW” by shifting each letter:
- H (8th) becomes S (19th), a shift of +11.
- A (1st) becomes Z (26th), a shift of +25.
- N (14th) becomes M (13th), a shift of -1.
- D (4th) becomes W (23rd), a shift of +19.
Applying these shifts to “MILK”:
- M (13th) with +11 gives N (14th).
- I (9th) with +25 gives R (18th).
- L (12th) with -1 gives O (15th).
- K (11th) with +19 gives P (16th).
Therefore, the encoded word for “MILK” is NROP.