XYZ Corporation produced 20,400,000 units of a product during the month. The company's variable manufacturing overhead cost per unit is $685, and fixed manufacturing overhead costs are $32,640,000.

Item	Details
Variable Overhead (Per Unit)	$685
Fixed Overhead	$32,640,000
Units Produced	20,400,000

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