XYZ Corporation produced 16,600,000 units of a product during the month. The company's variable manufacturing overhead cost per unit is $485, and fixed manufacturing overhead costs are $23,200,000.

Item	Details
Variable Overhead (Per Unit)	$485
Fixed Overhead	$23,200,000
Units Produced	16,600,000

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