(In reply to rest of the solution (spoiler)
I noticed the last word looked like "numbers" and came to the same conclusion as you did, until I noticed M was represented by both 1 and 3. I kept thinking I had made a mistake until I broke down and read your comments. I suppose it's allowed to have more than one number represent the same letter.
Posted by Dustin
on 2011-12-28 04:08:11