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Section 3 <br />to represent the different levels of customer service required by different size <br />customers. <br />commodity, customer facility and customer service costs. <br />Cost of Service Results <br />Based on the classifications and allocations described above, the estimated cost <br />to serve each major class of customers for the 2019Test Year was determined. <br />Exhibit 3-Fpresents this analysis in detail. Table 3-2below summarizes the total <br />allocated costs for each class compared to the total adjusted revenues received <br />from the class during 2019. <br /> <br /> <br />Comparison of Cost and Revenues <br /> <br />Customer Allocated <br />Revenues <br />ClassificationCost to Serve <br />Residential $1,207,117 $1,232,230 <br />Commercial/Industrial 1,030,052 1,004,939 <br />Total $2,237,169 $2,237,169 <br />The revenue requirements and revenues as allocated to each class and <br />summarized above are shown on a total dollar basis. Table 3-3below makes the <br />comparison based on percentages of total cost to serve and total revenues.The <br />charts following Table 3-3 show a graphical comparison between allocated cost to <br />serve and revenues as a percentage of the totals.The percentage <br />-10 - <br />191 <br />