Cell scaling issue

I created a cell for a curb section that I am using to create section elements with the graphic option. When I load the cell into the section element table, the offsets are off by a few hundredths of a foot. For example the back of curb offest is 2.02 feet, not 2.0 feet. I checked the geometry in the Cell file and it is precisely 2.0 feet (24"). The linework for the cell starts precisely at 0,0. Both the Cell DGN and my design DGN have the same resolution (3048). The cell drawing has inches for MU/SU and the desgin file has feet for MU/SU. Could this be a factor?