Alphabet-to-number mapping: “L × M : 12 × 13 :: U × W : ?” — convert letters to alphabetical positions and map accordingly.

Introduction / Context:
Letter–number analogies commonly use alphabetical order (A=1, B=2, …, Z=26). The exemplar shows L=12 and M=13.

Given Data / Assumptions:

• L = 12, M = 13.
• U = 21, W = 23.

Concept / Approach:
Convert letters to positions and retain the same “×” structure.

Step-by-Step Solution:
1) Map U → 21, W → 23.2) Answer is 21 × 23.

Final Answer:
21 × 23