XYZ Corporation produced 18,600,000 units of a product during the month. The company's variable manufacturing overhead cost per unit is $605, and fixed manufacturing overhead costs are $28,800,000.

Item	Details
Variable Overhead (Per Unit)	$605
Fixed Overhead	$28,800,000
Units Produced	18,600,000

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