McNeil uses the high$-$low method of estimating costs. McNeil had total costs of $$50,000$ at its lowest level of activity, when $5,000$ units were sold. When, at its highest level of activity, sales equaled $12,000$ units, total costs were $$78,000.$ What would McNeil estimate its total cost to be if sales equaled $8,000$ units?

Group of answer choices

$$32,000$

$$62,000$

$$52,000$

$$80,000$