In this question, a group of letters is coded by using numbers and symbols as per the table given below and the conditions which follow.

Letter	U	M	S	J	P	T	F	E	A
Code	7	4	@	$	%	*	6	2	3

Conditions:
1. If the 1^st letter is a vowel and the 3^rd letter is a consonant, both to be coded as the code of the consonant.
2. If the 1^st and last letters are vowels, both are to be coded as ‘N’.
3. If the 2^nd and last letters are vowels, their codes are to be interchanged.
What is the correct combination of codes (by following only the applicable condition(s)) for the following letters?
UJEPA

Conditions:
1. If the 1^st letter is a vowel and the 3^rd letter is a consonant, both to be coded as the code of the consonant. (Not follow)
2. If the 1^st and last letters are vowels, both are to be coded as ‘N’. (Follows)

So code of U andA will be 'N'
3. If the 2^nd and last letters are vowels, their codes are to be interchanged. (Not follow)​
Now,
Code of U J E P A → N $ 2% N

Thus, correct option is (b).