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Exhibit 3-F <br />Commercial/Allocation <br />Total Residential Industrial Factor <br />Plant <br />Demand 874,259 451,526 422,732 Peak Day <br />Commodity 500,144 245,657 254,487 Commodity <br />Total Plant 1,374,402$ 697,183$ 677,219$ <br />Distribution <br />Distribution Demand 884,954 457,050 427,904 Peak Day <br />Customer Facilities 710,000 410,662 299,338 CF <br />Total Distribution 1,594,954$ 867,712$ 727,242$ <br />Customer <br />Customer Service 139,845 102,491 37,354 CS <br />Total Customer Service 139,845$ 102,491$ 37,354$ <br />Revenue Component <br />Other Revenue (631,723) (338,777) (292,946) R <br />Margin 333,525 178,861 154,664 R <br />Total Revenue (298,198)$ (159,916)$ (138,282)$ <br />Total Revenue Requirements 2,811,004$ 1,507,470$ 1,303,534$ <br />Total Revenues 2,811,004$ 1,564,571$ 1,246,433$ <br />Percent Revenue Requirements 100.0%53.6%46.4% <br />Percent Revenues 100.0%55.7%44.3% <br />Percent Change 0.0%-3.6%4.6% <br />Revenue Req/1000 gallons 3.669 4.006 3.344 <br />Revenue/1000 gallons 3.669 4.158 3.197 <br />Elk River Municipal Utilities <br />2024 Test Year Allocation of Revenue Requirements <br />page 1 of 1