For a polytropic process, the work done \( W \) is given by the formula:
\[
W = \frac{P_2 V_2 - P_1 V_1}{1 - n}
\]
where \( P_1 \) and \( V_1 \) are the initial pressure and volume, \( P_2 \) and \( V_2 \) are the final pressure and volume, and \( n \) is the polytropic index. We first need to calculate the final pressure \( P_2 \) using the relation for a polytropic process:
\[
P_1 V_1^n = P_2 V_2^n
\]
Substitute the given values:
\[
110 \times 5^{1.2} = P_2 \times 2.5^{1.2}
\]
Solving for \( P_2 \):
\[
P_2 = \frac{110 \times 5^{1.2}}{2.5^{1.2}} \approx 110 \times \frac{8.574}{3.810} \approx 110 \times 2.25 = 247.5 \, \text{kPa}
\]
Now, calculate the work done:
\[
W = \frac{247.5 \times 2.5 - 110 \times 5}{1 - 1.2} = \frac{618.75 - 550}{-0.2} = \frac{68.75}{-0.2} = -343.75 \, \text{kJ}
\]
Thus, the absolute value of the work done is \( \boxed{404.00} \, \text{kJ} \).