Quartus 2-The hardware resource report in Compilation Report

The basic resources are LUTs and registers. The luts contain the basic gates that make up a functioning design. Registers are registers.

DSP slices are special blocks containing multipliers and a few pipeline registers.

Memories are what they say.

There is no basic unit cost. The question is does the design meet your timing constraints? does it fit any with any other logic in there? A basic logic count doesnt really have much meaning. A design could be tiny but really slow, whereas a larger design may operate much faster. Its all down to what your requirements are.