Final answer:
Supervision, depreciation, maintenance, supplies, and power costs are included in the manufacturing overhead budget.
Step-by-step explanation:
The costs such as supervision, depreciation, maintenance, supplies, and power are included in the manufacturing overhead budget. These costs are considered indirect costs and are associated with the overall production process rather than specific products or services. For example, the cost of supervising production activities or the cost of maintaining manufacturing equipment would be included in the manufacturing overhead budget.