Step 1: Assign numerical values to letters based on alphabetical positions:
A = 1, B = 2, ..., Z = 26.
F = 6, A = 1, T = 20, I = 9, H = 8.
Step 2: For FAT:
F (6) + A (1) + T (20) = 6 + 1 + 20 = 27. This matches the given value.
Step 3: For FAITH:
F (6) + A (1) + I (9) + T (20) + H (8) = 6 + 1 + 9 + 20 + 8.
Sum = 6 + 1 + 9 + 20 + 8 = 44.
Step 4: Therefore, FAITH = 44.