May 10 (Reuters) - Manchester United's ( MANU ) owners understand that numerous injuries have contributed to the club's poor season, manager Erik ten Hag said on Friday as British media reports continue to speculate about the Dutchman's future at Old Trafford.

Ten Hag's team have struggled in the Premier League, sitting eighth in the standings on 54 points with three matches remaining. They have reached the FA Cup final where they face Manchester City but even a win at Wembley may not save Ten Hag.

However, the 54-year-old believes owners of the club, including new co-owner Jim Ratcliffe, understand why they have suffered.

"The (owners) have common sense," Ten Hag told reporters on Friday, ahead of hosting Arsenal in the league on Sunday.

"You see when we have 32 different back lines, we've used 13 partnerships in centre half, when they see we don't have a left back, they know that will have a negative impact on results."

"It's a huge FA Cup final. We are happy to be there. It can be a highlight for this season," he added.

Injuries remain a concern for United going into Sunday, with midfielder Mason Mount suffering a new problem and defender Luke Shaw having a setback during his recovery.

"He's had very bad luck and he is a really good player. We've really missed him this season," Ten Hag said about Mount, who earlier missed almost four months after a calf injury in November.

"Luke Shaw had a setback in his process as well but there is still a hope and he will fight to be available for the (FA Cup) final."

Centre back Lisandro Martinez, who suffered a calf strain last month, is injury free now but will still miss Sunday's match.

"He's desperate to play... I'd never gamble with a player's fitness. It's about them and their futures. That is the most important thing," Ten Hag said.

Bruno Fernandes, Marcus Rashford and Scott McTominay have returned to training.

"We know the reasons we are underperforming is because of the injuries. No team will perform when you have so many injuries in key areas," the coach added.