7. Cherries, Inc. has 250 employees who meet the time and age requirements to be eligible for their money purchase plan. 15 of them are highly compensated employees (HCEs). 12 of the HCEs are in the plan. There are 138 non-highly compensated employees (NHCEs) in the plan. The HCEs get an average of 9% in the plan. The NHCEs average 6.1%. b. Does the plan pass the ratio test