XYZ Corporation produced 10,800,000 units of a product during the month. The company's variable manufacturing overhead cost per unit is $325, and fixed manufacturing overhead costs are $15,600,000.

Item	Details
Variable Overhead (Per Unit)	$325
Fixed Overhead	$15,600,000
Units Produced	10,800,000

Calculate the total manufacturing overhead costs incurred during the month and prepare an overhead analysis report.