(b) When considering whether to grant a request involving a rate, rule, or practice, the commission shall make the following findings of fact, as well as others deemed appropriate by the commission:

1. (1) Whether such rate, rule, or practice results in the carrier charging a rate for such transportation which is lower than the rate such carrier charges for comparable interstate transportation of passengers;
2. (2) On the basis of evidence presented by the carrier, whether as a result of such rate, rule, or practice, such carrier receives revenues from such transportation which exceed the variable costs of providing such transportation; and
3. (3) Whether the most recent general rate increase applicable to transportation provided by motor common carriers of passengers in Arkansas is less than the most recent general rate increase applicable to interstate transportation provided by motor common carriers of passengers under 49 U.S.C. § 10101 et seq.