Training is it G&A or overhead?

Training

I certainly would not assign it to any specific job - the training a new worker receives is usually for all jobs. For example, if a manufacturing worker was trained on an industrial sewing machine, one job could be sewing awnings and another job could be sewing seat covers for lawn chairs. You don't want to have all of the costs of the training on the first job the employee works (or trains on). You may not want to expense it in G&A, either, because it is directly related to the finished goods - in the long run. In general, without knowing other specifics of your company, I would tend to put it with the overall indirect expenses of manufacture, just as you would maintenance on machinery - a necessary evil to be allocated over the costs of all jobs - and I would allocate it over all jobs in that worker's first 3 months.