Ok ... if you really want to beat the program then if the amount in say column A is 50.51 for all 12 months and the program wants to round them all to 51 then all you have to do is enter 6 months as 50 and 6 months as 51 to balance it out. It will never be exactly even and the IRS expects that although the $6 difference will usually not make a difference. Again ... 30 years in the business using the IRS rounding rules have never gotten any client an IRS letter for the difference ... the IRS computers don't pay attention to such minute variances.
