It would be fairly simple. Assign a cost per minute for each resource, then create a "lookup" that contains the resource name and the cost per minute of downtime. Next you will create a search for each resource that detects minutes of downtime, run the "lookup" to match the resource to the cost, multiply the cost by the length of time of the outage and graph it.
This is very similar to what many customers do for their management console.
Here is the documentation for lookups:
http://docs.splunk.com/Documentation/Splunk/latest/Knowledge/Usefieldlookupstoaddinformationtoyourevents
Here is a tutorial on how to use lookups:
http://docs.splunk.com/Documentation/Splunk/latest/Tutorial/Usefieldlookups
Good luck!
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