I do overhead shots as part of instructional videos I make. I took a 1×2 piece of wood, cut about 18 inches for the horizontal part, and about 6 inches for the vertical part (which hangs down from the horizontal part – a picture would really help here) and then a simple 1/4-inch bolt which screws into the camera with a wing nut to tighten it. I simply put the horizontal part on a shelf, put something heavy on it, and the vertical part hangs out directly over what I'm shooting. Total cost, using scraps already on hand? Zero.
