Manufacturing Accounting Rounding Issue

Hello,

We are using standard costing in a discreet manufacturing environment. When we compared the journal entries created by MFG Accounting JE (R31802A) against manually calculated materials, labor, overhead cost, etc. (WO Qty X Frozen Std Item Cost Component), we are seeing minor discrepancies. We diagnose this as rounding discrepancy. The rounding discrepancy goes up and down depending on the work order quantity. After running Variance Accounting (R31804), all amounts remaining in work in process are eventually cleared and booked to variance accounts. Over time the variance amounts booked will accumulate and could potentially become substantial.

From the accounting perspective, how do we clean up these false variances?