That's a much harder one, as it depends on the stats of the unit you're upgrading. For example, T3-T4 isn't so big, but T4-T5 is, so those two jumps will have different costs. Usually from 3-4 is 5 points ofr S & T, 4-5 is 15-20 points and so on.
WS, BS and I are cheaper than S & T for obvious reasons, except WS8-9. That's a big jump.
Pretty much, work out how much more powerful the jump makes the unit and go from there.