This is a coding-decoding problem where letters are assigned numerical values.
Step 1: Decode the given rule.
The standard assignment is A=1, B=2, etc. However, here we are given A=26. This suggests a reverse alphabetical order, where Z=1, Y=2, ..., B=25, A=26. The value of any letter is (27 - its standard position).
Step 2: Verify the rule with the example "SUN=27".
Let's find the reverse value for each letter in SUN.
    
 S is the 19th letter. Reverse value = 27 - 19 = 8.
    
 U is the 21st letter. Reverse value = 27 - 21 = 6.
    
 N is the 14th letter. Reverse value = 27 - 14 = 13.
Now, sum these values: 8 + 6 + 13 = 27.
This matches the given information, so our rule is correct.
Step 3: Apply the rule to "INDUS".
Find the reverse value for each letter and sum them up.
    
 I is the 9th letter. Reverse value = 27 - 9 = 18.
    
 N is the 14th letter. Reverse value = 27 - 14 = 13.
    
 D is the 4th letter. Reverse value = 27 - 4 = 23.
    
 U is the 21st letter. Reverse value = 27 - 21 = 6.
    
 S is the 19th letter. Reverse value = 27 - 19 = 8.
Step 4: Calculate the final sum.
Sum = 18 + 13 + 23 + 6 + 8 = 68.