The spelling of the word "ALCU MMC" can be broken down using the International Phonetic Alphabet (IPA). The first two letters, "AL", are pronounced as /æl/. The following letters, "CU", make the sound /kʌ/. The final three letters, "MMC", are pronounced as /ɛmɛm'si/. In summary, "ALCU MMC" is spelled as /æl kʌ ɛmɛm'si/ in IPA phonetic transcription. This format is often used to accurately represent the pronunciation of words across different languages and dialects.