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/tests/Unit/AllocationPolicyTest.php

@@ -0,0 +1,50 @@
+<?php
+
+namespace Tests\Unit;
+
+use App\Models\User;
+use App\Policies\AllocationPolicy;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Tests\TestCase;
+
+class AllocationPolicyTest extends TestCase
+{
+    use RefreshDatabase;
+
+    protected AllocationPolicy $policy;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $this->policy = new AllocationPolicy;
+    }
+
+    // 5.1.17 Unit test: AllocationPolicy authorization
+    public function test_manager_can_view_allocations()
+    {
+        $manager = User::factory()->create(['role' => 'manager']);
+
+        $this->assertTrue($this->policy->viewAny($manager));
+    }
+
+    public function test_manager_can_create_allocations()
+    {
+        $manager = User::factory()->create(['role' => 'manager']);
+
+        $this->assertTrue($this->policy->create($manager));
+    }
+
+    public function test_superuser_can_create_allocations()
+    {
+        $superuser = User::factory()->create(['role' => 'superuser']);
+
+        $this->assertTrue($this->policy->create($superuser));
+    }
+
+    public function test_developer_cannot_create_allocations()
+    {
+        $developer = User::factory()->create(['role' => 'developer']);
+
+        $this->assertFalse($this->policy->create($developer));
+    }
+}