Leaving out indirect labor costs will cause Ob Oc Od SUBMIT Question 2 Company X did not include its indirect labor costs while calculating its predetermine overhead rate. Leaving out indirect labor costs will cause: a. Manufacturing Overhead to be over-applied. b. The Cost of Goods Manufactured to be understated. c. The debits to the Manufacturing Overhead account to be understated. d. The ending balance in Work in Process to be overstated