Thank you all for your input. It all pointed towards the crux of the matter, but  stated specifically by @BigRedConsulting:

"Time won't show up on your financial statements until it is used in some way on a transaction."

My problem was caused by the fact that LLC members don't get paid salaries, so no payroll. But, to meet the need for a transaction, I'm having to create a spurious payroll to make sure the amounts end up in COGS, even though that's not the basis for charging the client nor for paying the members.