The first letter is forwarded 1 step
(U → V)
The second letter is forwarded 2 steps
(N (O) → P)
The third letter is forwarded 3 steps
(I (J, K) →L)
The tenth (last) letter Y is forwarded 10 steps
(Y (Z, A, B, C, D, E, F, G, H) → I)
In the same manner, code for MOBILE will be
N Q E M Q K.