ASAP!! Please show calculations

Clayton Corporation uses direct labor-hours as the cost driver to calculate its predetermined overhead rate. At the beginning of the quarter, the total estimated manufacturing overhead was $4,226,700. At the end of the quarter, the actual direct laborhours for the quarter were 194,000 hours, manufacturing overhead for the quarter was overapplied/over absorbed by $59,900, and the actual manufacturing overhead for the quarter was $4,188,700. What were the budgeted direct labor hours for the quarter