Im moving this to a new thread so I quit hogging Scott Heberts excellent thread on Commander costs...
Heres my current formula for caulculating the cost of a unit based on (and only on) its physical stats:
sqrt(((HP*(10.0+Prot)*Def*MR)/1000.0)*((Str*Att)/10.0))*((3.0+Move)/5.0)*((40.0+AP)/50.0)*(9.0/(6.0+Enc))*((Mor^log10(7))/7.0) 
Comments, anyone?  Suggestions?  Flames?  Donations? 
So, back to the morale buisiness:
Perhaps just a chart is the way to go, then.
I hate making morale 0-5 cost exactly the same, because there 
is a change, however small and imperceptable 

Besides, there arent any troops with under 7 morale, are there?  Theyd be useless, and Illwinter knows it 
Code:
Morale   Cost
   0     0.38
   1     0.39
   2     0.40
   3     0.41
   4     0.43
   5     0.46
   6     0.50
   7     0.55
   8     0.65
   9     0.80
  10     1.00
  11     1.40
  12     1.70
  13     1.90
  14     2.00
  15     2.09
  16     2.17
  17     2.24
  18     2.30
  19     2.35
  20     2.39
  21     2.42
  22     2.44
  23     2.45
  24     2.46
  25     2.47
  26     2.48
  27     2.49
  28     2.50
  29     2.51
  30     2.52
Now, the question is, if I do get this chart accurate, should it stay as just a multiplier to what the cost would be otherwise?