XYZ Corporation produced 2,800,000 units of a product during the month. The company's variable manufacturing overhead cost per unit is $85, and fixed manufacturing overhead costs are $3,500,000.

Item	Details
Variable Overhead (Per Unit)	$85
Fixed Overhead	$3,500,000
Units Produced	2,800,000

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