petersons planters inc. budgeted the following amount for the coming year:

beginning inventory, finished goods 10,000

cost of goods sold 400,000

direct materials used in production 100,000

ending inventory, finished goods 25,000

beginning and ending work in process inventory 0

overhead is estimated to be two times the amount of direct labor dollars. What amount that should be budgeted for direct labor for the coming year? I am not sure how to calculate this?