XYZ Corporation produced 2,600,000 units of a product during the month. The company's variable manufacturing overhead cost per unit is $95, and fixed manufacturing overhead costs are $4,000,000.

Item	Details
Variable Overhead (Per Unit)	$95
Fixed Overhead	$4,000,000
Units Produced	2,600,000

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