To solve the question, we need to analyze how the values for “FINANCE” and “MARKETING” are calculated.

1. FINANCE = 39
– F (6) + I (9) + N (14) + A (1) + N (14) + C (3) + E (5) = 52
But the given value is 39, so we may need to subtract something. The difference is 13.

2. MARKETING = 52
M (13) + A (1) + R (18) + K (11) + E (5) + T (20) + I (9) + N (14) + G (7) = 88
The given value is 52, so we subtract 36.

3. Finding a Pattern:
It seems the values might involve subtraction after calculating the total of letter values.
In both cases, it appears we subtract a number based on some logic or rule.

4. Calculating production:
– P (16) + R (18) + O (15) + D (4) + U (21) + C (3) + T (20) + I (9) + O (15) + N (14) = 123.
We need to identify how much to subtract based on previous examples, but let’s try some average values:
Average subtractions for the previous words seem inconsistent. Let’s just see if subtracting a consistent value fits.

5. Final Calculation for PRODUCTION:
If we try subtracting an average of the previous two (13 and 36), we can estimate a new subtraction:
average of 13 and 36 is around 24.5, so we might round it to 25 for simplicity.
– 123 – 25 = 98.

Thus, the answer for PRODUCTION would be  98.