feat(allocation): implement resource allocation feature

- Add AllocationController with CRUD + bulk endpoints
- Add AllocationValidationService for capacity/estimate validation
- Add AllocationMatrixService for optimized matrix queries
- Add AllocationPolicy for authorization
- Add AllocationResource for API responses
- Add frontend allocationService and matrix UI
- Add E2E tests for allocation matrix (20 tests)
- Add unit tests for validation service and policies
- Fix month format conversion (YYYY-MM to YYYY-MM-01)

backend/app/Services/AllocationMatrixService.php

@@ -0,0 +1,71 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Allocation;
+use App\Models\Project;
+use Illuminate\Support\Collection;
+
+class AllocationMatrixService
+{
+    /**
+     * Get the allocation matrix with totals.
+     *
+     * @return array{
+     *   allocations: \Illuminate\Support\Collection,
+     *   projectTotals: array<string, float>,
+     *   teamMemberTotals: array<string, float>,
+     *   grandTotal: float
+     * }
+     */
+    public function getMatrix(string $month): array
+    {
+        $allocations = Allocation::with(['project', 'teamMember'])
+            ->where('month', $month)
+            ->get();
+
+        // Calculate project totals
+        $projectTotals = $allocations->groupBy('project_id')
+            ->map(fn (Collection $group) => $group->sum('allocated_hours'))
+            ->toArray();
+
+        // Calculate team member totals
+        $teamMemberTotals = $allocations->groupBy('team_member_id')
+            ->map(fn (Collection $group) => $group->sum('allocated_hours'))
+            ->toArray();
+
+        // Calculate grand total
+        $grandTotal = $allocations->sum('allocated_hours');
+
+        return [
+            'allocations' => $allocations,
+            'projectTotals' => $projectTotals,
+            'teamMemberTotals' => $teamMemberTotals,
+            'grandTotal' => $grandTotal,
+        ];
+    }
+
+    /**
+     * Get matrix with utilization data for each team member.
+     */
+    public function getMatrixWithUtilization(string $month, CapacityService $capacityService): array
+    {
+        $matrix = $this->getMatrix($month);
+
+        // Add utilization for each team member
+        $teamMemberUtilization = [];
+        foreach ($matrix['teamMemberTotals'] as $teamMemberId => $totalHours) {
+            $capacityData = $capacityService->calculateIndividualCapacity($teamMemberId, $month);
+            $capacity = $capacityData['hours'] ?? 0;
+            $teamMemberUtilization[$teamMemberId] = [
+                'capacity' => $capacity,
+                'allocated' => $totalHours,
+                'utilization' => $capacity > 0 ? round(($totalHours / $capacity) * 100, 1) : 0,
+            ];
+        }
+
+        $matrix['teamMemberUtilization'] = $teamMemberUtilization;
+
+        return $matrix;
+    }
+}