It's a 12 byte header + the query section, which is 4 bytes + the qname, a sequence of labels. Each label is a length octet + the ascii encoded characters of the label. A query for "us" would be 12 + 4 (02 75 73 00) + 4 = 20 bytes, plus the IP header (20 bytes) + the UDP header (8 bytes), so 48 bytes.
https://www.ietf.org/rfc/rfc768.txt