I don't have stats on me atm, so was doing stuff out of my head as well. I'm not much off here.
If I'm not mistake, relic said somewhere in the past that 1 muni is worth around 2 menpower, so add the upgrade costs to unit value and you'll have more accurate representation of cost effectiveness and why falls not only lose, but SHOULD do so at range against guards and m1919 paras.
it's
1:2.5(or 3, idr):5
mp:mun:fuel
i think it was in one of the patchnotes so someone who really cared could look there.