Here are some typical answers(ranked in ascending order of corniness) I get from managers/bosses whenever I bring up the importance of having unit tests and code coverage as
Well the classical response is that the earlier you catch a bug the less expensive it is to fix, I think most managers can relate to that.
As Mark said showing something concrete is the best way to convince PHBs that something is good as they are so used to hearing talk and probably don't know the difference between unit testing and other testing.