Good grief ALL companies have a GA line -- ROFL!!!

Good grief ALL companies have a G&A line -- ROFL!!!!! The fact that there is an allocation of overheard in the cost of sales is absolutely irrelevant to the automatic existence of a G&A line also. Perhaps you are misunderstanding the term "allocation" of overhead. It doesn't mean all of the overhead. It means an allocation of some of the overheard. More importantly, there are virtually always with any business some COGS that consist of fixed costs. A chef's $15 per hour wage, for example, is a COGS sold whether he makes 2 dishes or 200 dishes in an hour.