Upon realizing the victim's dying message on the glass cup is similar to the missing letters on the mirror in Kohji Haneda's room, Conan and Subaru each rearrange the missing letters and discover Haneda's dying message:
Since the dying message was "P T O N", the answer to it must contain all of the missing letters of "U MASCARA"
PUT ON MASCARA - P T ON = U MASCARA
U MASCARA - ASACA (for Asaka in English) = U M R
Which can be rearranged to make RUM
making the answer "ASACA RUM"