In a certain code language, the numbers/symbols are coded using letters as per the table given below and as per the given conditions.

Number\Symbol

*

1

&

2

>

3

^

4

%

5

$

11

#

6

@

7

!

8

Code

Q

A

Z

X

S

W

E

D

C

V

F

R

T

G

B

N

H

Y

Conditions:

I. If the first element is an odd number and the last also is an odd number, the code for the first element will be P and for the last element will be K.

II. If the last two elements are numbers the codes for these two are to be interchanged.

III. If the first two elements are symbols, both these elements will be coded as UU.

What will be the code for 3$7%68 ?