overhead

The expense of a business not directly assigned to goods or services provided.

The items or classes of expense not directly assigned to goods or services provided.

Any cost or expenditure (monetary, time, effort or otherwise) incurred in a project or activity, which does not directly contribute to the progress or outcome of the project or activity.

Located above, especially over the head

"Place your luggage in the overhead lockers."

Kicked over one's own head

Above one's head; in the sky.

"birds flying overhead"

Per head; for each individual.