Price Adjustments in Inventory for Average Costing

We are changing our accounting to have a clearing account for inventory transactions.  For this we are turning on landed cost.  We have noticed it creates a 405 and 401 transaction.  Here are my questions:

1.  How can you tie those back to a receipt for reconciliation purposes?

2. 401 transactions also are used when interunit price differences.  How can you get different accounting?

     I need it to hit the clearing account for landed cost and expense for the inter unit i think?

3.  How come the 405's don't tie to the departments that use the inventory like actual does?

Any direction will be greatly appreciated.