I'm not good at math, but I'll offer my suggested answer anyway:
To get there, I took 260 (being the number of workdays in a year [5 work days per week x 52 weeks]) and divided it into $100K (being the gross salary), which gave me $384.615 (being the amount you are paid for each workday). I then took $384.615 times 12 (being the number of furloughed days), which gives me $4,615.384. I then took that amount and divided it by 24 (being the number of pay periods in a year), which gives me $192.307.
* On reflection, I realize that my $192.31 assumes that the furlough pay cut is taken out of all paychecks in the entire year. Seeing as how you have (likely) already been paid for some portion of the year, I now revise my answer to be:
Same process as before, but I took the $4,615.384 amount and divided it by 18 (being the number of paychecks remaining in this year).
If the furlough pay cut is only to be charged to, and reflected in, those paychecks during the furloughed time period, the math would be different (giving you an answer of roughly $384.62 [being $4,615.384 divided by 12, which is the number of paychecks from April to September]).
Again, however, I'm bad at math, so this is more of just a guess than anything.
What does your HR department say (if anything)?