1997 MIT Mystery Hunt Puzzle 32 Solution

The cryptogram decodes to a string of phonetic names of English letters.

cue es double u aitch kay cee ar
ZRW WH VKRMCW R OBQZS XOF ZWW ON

cue bee kay u bee aitch ar en
ZRW MWW XOF R MWW OBQZS ON WU

double u cue es en o aitch
VKRMCW R ZRW WH WU K OBQZS

This string can be decoded using the same substitution cipher (and in fact, the most likely solution path involves using this second layer to help on some of the more ambiguous letters in the first layer, such as ES and EN).

thesolutionisurethras
QSWHKCRQBKUBHRNWQSNOH

URETHRAS is the answer.