Winston Company uses the high$-$low method. It had an average cost per unit of $$7\mathrm{.}70$ at its lowest level of activity, when sales equaled $10,000$ units. Winston had an average cost per unit of $$5\mathrm{.}45$ at its highest level of activity when sales equaled $20,000$ units. What would Winston estimate its total cost to be if sales equaled $5,000$ units?

Multiple Choice

$$16,000$

$$30,000$

$$45,000$

$$61,000$