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Exhibit 3-E <br />Commercial/ <br />Total Residential Industrial <br />Demand Allocation Factors <br />Peak Day - 1000 gallons 4,107 2,121 1,986 <br />Peak Day 100.0%51.6%48.4% <br />Commodity Allocation Factors <br />Commodity Sales - 1000 gallons 766,124 376,299 389,825 <br />Commodity 100.0%49.1%50.9% <br />Customers <br />Number of Customers 5,705 5,087 618 <br />C 100.0%89.2%10.8% <br />Customer Facilities Allocation Factor <br />Customer Facilities Weight 1 6 <br />Weighted Number of Cust 8,795 5,087 3,708 <br />CF 100.0%57.8%42.2% <br />Customer Service Allocation Factor <br />Customer Service Weight 1 3 <br />Weighted Number of Cust 6,941 5,087 1,854 <br />CS 100.0%73.3%26.7% <br />Revenue Allocator <br />Sum Other Rev Reqs 3,109,202$ 1,667,386$ 1,441,816$ <br />R 100.0%53.6%46.4% <br />Elk River Municipal Utilities <br />2024 Test Year Allocation Factors <br />page 1 of 1