One of my very few pet peeves about the way the army lists are presented, is that it is in terms of stands instead of units. Units are composed of multiple stands.
First, forget element based rules systems. Nothing applies here. MOA is UNIT based rules set. Units are composed of multiple stands. Most of us chose a 6/3 convention. That is formed infantry has 6 stands (two ranks of three stands) and all other units are composed of 3 stands.
The way to calculate this is as follows using your example.
HC (C) 12-63 stands OR 4 to 21 three stand units. A three stand unit would cost 15 points + (3*19 points) = 72 points.
HC (C Elite) up to 4 three stand UNITS 15+(3*23)= 84 points
Units cost 15 points in addition to the total stand costs. Another way of thinking about this is that you can just add up the total number of units in an army and multiply by 15 points instead of adding the 15 points to each and every unit. See the example on page 67. Don't forget this cost! I really wish Bob Bryant had been clearer on this.
Note: I do my army lists in a spreadsheet so that I can play "what if's" with army composition. When you get on the Yahoo Group I'll set up a sheet for your chosen army in the files area.
Normally, all stands in the unit MUST be the same type. There are a few exceptions. In some armies it allows adding bows to half the stands in a formed infantry unit. In this case a 6 stand HI unit that was 1/2 bow would be able to fire 3 die of bow. In ALL CASES, stands within a unit MUST be of the same morale grade!
I wish you lived in Maryland!
Because all of my 15 armies are designed to fight in a club setting, I aim at between 1000 to 1100 combat points, I don't add the cost of Generals, instead I just give every army 3 subgenerals and an Army General.