IMO, it really doesn't matter.
There is really very little going into your dry suit unless you are really sawtoothing (going up and down a lot so that you have to keep refilling the suit after it vents.)
If you are determining your sac rate based on what happens when you dive, then that will become part of the calculations anyway.
As has been noted, you will be venting your air during the ascent, so you don't need to account for it.
BTW, if you are properly weighted while diving wet, you will use very little air in your BCD as well. People who orally inflate their BCD while diving in order to extend their bottom times are probably getting a few seconds at best.
All of this is a crude estimate at best--your average sac rate on a particular dive will very from your average, sometimes by a lot, depending upon the conditions and your activity.