Mirror foam can be a tricky job, but compared to other 2 1/4 SLRs, you can do it without special tools or dismantling the camera.
Is it close focused or far focused at infinity? Is it focused at the film plane? As David asked, focus screen orientation, fresnel inserted? Were the shims for the screen there, or are they missing? (Some people removed them trying to correct focus error when the issue was with the mirror pads). Since focusing issues can be anything from the lens, helical, etc.. to the screen, move information is necessary to narrow down the problem.