Concept:
The pattern is based on the sum of squares of positions of letters.
Step 1: Check PHONE.
\[
P(16),\ H(8),\ O(15),\ N(14),\ E(5)
\]
\[
16^2 + 8^2 + 15^2 + 14^2 + 5^2
= 256 + 64 + 225 + 196 + 25 = 766
\]
\[
\sqrt{766} \approx 27.6 \ ({approx not exact})
\]
Better observe:
\[
P + H + O + N + E = 16+8+15+14+5 = 58
\]
\[
58 + 5 = 63
\]
Step 2: Check COIR.
\[
C(3),\ O(15),\ I(9),\ R(18)
\]
\[
3+15+9+18 = 45
\]
\[
45 + 4 = 49
\]
Pattern:
\[
{Sum of letters} + {number of letters}
\]
Step 3: Apply to BAT.
\[
B(2),\ A(1),\ T(20)
\]
\[
2+1+20 = 23
\]
\[
23 + 3 = 26
\]
Hence, the answer is 26.