Here is what works for me in S3D.
G90
M82
M106 S0
M140 S60
M190 S60
M104 S220 T0
M109 S220 T0
;G32
M104 T0
G28 ; home all axes
M98 Pstart.g
G92 E0
G1 E-6.6000 F3000
G1 Z0.162 F2000
; process Process1
; layer 1, Z = 0.162
T0
; tool H0.162 W0.400
; skirt