XYZ Corporation produced 24,400,000 units of a product during the month. The company's variable manufacturing overhead cost per unit is $865, and fixed manufacturing overhead costs are $41,760,000.

Item	Details
Variable Overhead (Per Unit)	$865
Fixed Overhead	$41,760,000
Units Produced	24,400,000

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