McNeil uses the high-low method of estimating costs. McNeil had total costs of $51,000 at its lowest level of activity, when 5,500 units were sold. When, at its highest level of activity, sales equaled 10,500 units, total costs were $79,000. What would McNeil estimate its total cost to be if sales equaled 8,500 units? Multiple Choice C S67,800 O s47,600 O 571200 O S41700