XYZ Corporation produced 23,600,000 units of a product during the month. The company's variable manufacturing overhead cost per unit is $825, and fixed manufacturing overhead costs are $39,600,000.

Item	Details
Variable Overhead (Per Unit)	$825
Fixed Overhead	$39,600,000
Units Produced	23,600,000

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