We are collecting labor costs on work orders in the usual way.  In order to capture labor costs not associated with actually making product, we create dummy work orders each month.  These work orders are for clean up, driving between warehouse and factory, and so on.
 
These work orders use part numbers set up as type L labor part numbers.  When we did this we set the class to Misc, which we use for other parts that don't fit into our other classes.  
 
The problem is that Misc uses GL account 1300, the asset account for raw material inventory.  So at the end of the month when we close the dummy work orders, we put a bunch of dollars into raw material inventory.  This puts our inventory dollars out of whack with the actual inventory value created by real raw material.
 
Is there a better way to capture these labor costs?  Is there a better class set up to use?  We can fix the ledger with journal entries, but is there a better way?
 
Dammit Jim, I'm an engineer, not an accountant!