Wanka Factory has 100 non-excludable employees, 10 of whom are highly compensated. Eig employees are covered under Wanka's qualified plan. The average accrued benefits for the hig compensated is 1.5%. Which of the following statements is true regarding coverage? 1. The plan passes the ratio percentage test. 2. The plan passes the average benefits test. OA) 1 only. OB) 2 only. OC) Both 1 and 2. OD) Neither 1 nor 2. Confidence of your answer Low Medium High highly compensated. Eight of the 10 highly compensated and 63 of the 90 non-highly compensated accrued benefits for the highly compensated is 4% and the average accrued benefit for the non-highly Bing coverage