job, batch and process costing

Hi my Dear tutor, I have a question which makes me confused.need your help

A company operates a job costing system,.job number 1012 requires $45 of direct materials and $30 of direct labor.Direct labor is paid at the rate of $7.50 per hour.Production overheads are absorbed at a rate of $ 12.50 per direct labor hour and non-production overheads are absorbed at a rate of 60% of prime cost

WHat is the total cost of job number 1012

Direct material–45
direct labor-30
prime cost-75
overhead($30/$7.5*$12.50)—50—this part is hazy for me need explanation
total productionn cost-125
non production overheads (0.6*$75)–45

equal170

usually absorbed overhead is found say for example

budgeted overhead/budgeted production units/labor hour or cost or material cost or unit-it gives overhead absorption rate per unit
absorbed overheads are calculated by overhead absorption rate per unit* actual units=absorbed overhead

absorbed overheads </>actual overheads=under/over absorption

coming to this part overhead($30/$7.5*$12.50)—50—here is 12.50 figure is absorbed figure or it has not already absorbed just confused