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Cost-of-Service <br />commercial/industrial customers yields an equivalent WAC unit count of 4,872 <br />(609 times 8). The total WAC unit count for ERMU is 9,519 (4,647 residential plus <br />4,872 equivalent commercial/industrial units). As of 12/31/2019 ERMU has a total <br />capital cost investment in the water system of $37,982,117. Dividing the <br />investment by the equivalent units yields $3,990 per unit ($37,982,117 divided by <br />9,519). This compares to the current WAC fee of $3,764. <br /> <br />- 13 - <br />