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Cost-of-Service <br /> As indicated above, ERMU's existing class revenues do not exactly match the <br /> allocated cost to serve each class. Cost based rates are one of several goals in <br /> establishing rates. The relationship between allocated costs and revenues for <br /> each class should be considered, in addition to other rate related goals, in <br /> developing recommended rates. <br /> Per Unit Costs <br /> Based on the cost-of-service results shown above, the costs have been <br /> summarized on a per unit basis by customer class and class billing data. These <br /> per unit costs resemble rates and represent another piece of information for use in <br /> rate design. The resulting per unit costs by rate class are shown in Table 3-4. <br /> Table 3-4 <br /> Per Unit Electric Costs <br /> 2015 Test Year <br /> Total <br /> Customer <br /> Classification Dmd Energy Cust <br /> ($/kW) ($/kWh) ($/mo) <br /> Residential 7.83 0.0700 17.07 <br /> Commercial Non-demand 8.13 0.0698 28.12 <br /> Demand 11.95 0.0683 372.90 <br /> Large Demand 13.47 0.0678 13,512.20 <br /> - 9 - <br /> 73 <br />