chore: overflow utility initial commit

[devadula-nandan]

Closes #6883 on ibm-products

WIP

adds overflow utility to utilities package

Changelog

New

• adds overflow utility to utilities package

Testing / Reviewing

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[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 84.92%. Comparing base (3727760) to head (6e7364a).
Report is 43 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main   #18644      +/-   ##
==========================================
+ Coverage   84.10%   84.92%   +0.82%     
==========================================
  Files         408      408              
  Lines       14466    14505      +39     
  Branches     4656     4733      +77     
==========================================
+ Hits        12166    12319     +153     
+ Misses       2134     2026     -108     
+ Partials      166      160       -6     

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