The coding is based on the sum of alphabet positions.
We know:
\[
A=1,\ B=2,\ C=3,\ldots,\ Z=26.
\]
Check:
\[
CAT=C+A+T.
\]
\[
C=3,\quad A=1,\quad T=20.
\]
\[
CAT=3+1+20=24.
\]
So the rule is correct.
Now:
\[
RAT=R+A+T.
\]
\[
R=18,\quad A=1,\quad T=20.
\]
\[
RAT=18+1+20=39.
\]
Now check the statements.
For \(MAT\):
\[
M+A+T=13+1+20=34.
\]
So \(MAT=29\) is incorrect.
For \(COW\):
\[
C+O+W=3+15+23=41.
\]
So B is correct.
For \(AGO\):
\[
A+G+O=1+7+15=23.
\]
So C is correct.
For \(BAT\):
\[
B+A+T=2+1+20=23.
\]
So D is correct.
For \(MEN\):
\[
M+E+N=13+5+14=32.
\]
So E is incorrect.
Therefore, the correct statements are:
\[
B,\ C,\ D.
\]