I'm easily distracted by pointless little ideas. This time it's Jim's fault.
The Manchukou army is organized similar to the Japanese. Discipline is rather lax, equipment (generously put) is poor in numbers and quality. Overall it is a semi-mercenary internal security force. The infantry is equipped mostly with rifles and a small sprinkling of light machine-guns.
I think the flip side should have a DF of 2-2.
Cavalry would be similar at 3-1/1-1. Engineers (such as they are) would be 2-1, single step units. I'm not sure there would be anything to qualify as an HMG unit except perhaps among the Imperial Guard.
Morale ratings would be very low 7/6 or 7/5. The imperial guard & motorized units would be a little better. The officer corps would make the EFD Russians look good by comparison, lots of 7-0-0 & 8-0-0. Few combat modifiers & even fewer morale modifiers.
Transport is mostly wagons. A few motor units were eventually organized. Those would have trucks, from Japan, and Jeep/Kubelwagon thingys, representing the cars that were also used.
Armor comes in a few armoured cars, some of which were homemade. A few tanks were eventually "on loan" from the Japanese. Those were the Type-92/94 combat cars and some Type-95 light tanks. These began arriving in 1943. Before that there are a few Carden-Lloyd tankettes and some FT-17s.
Artillery is mostly of the 75mm WW1 variety. Some infantry guns were acquired from Japan, including the Type-11 (a copy of the French 37mm). Otherwise artillery is IJA cast-offs or captured Chinese pieces.
Air power is almost nonexistent until 1944. The first attempt at an air force murdered its instructors, then defect to the Nationalist Chinese. When the air force was reconstituted it was mad up of Ki-27 fighters and Ka-32 attack craft.
Jim, do you still want a Manchuchou army?
