feat(backend): enhance allocation and project management

Update controllers and services for allocation fidelity:
- AllocationController: variance data in responses, bulk operations
- ProjectController: include plan data in responses
- ProjectMonthPlanController: planning grid API
- AllocationMatrixService: support untracked allocations
- ProjectResource/TeamMemberResource: include reconciliation data

Improved test coverage for allocation flows.

backend/app/Http/Resources/ProjectResource.php

@@ -10,6 +10,8 @@ class ProjectResource extends BaseResource
             'id' => $this->id,
             'code' => $this->code,
             'title' => $this->title,
+            'status_id' => $this->status_id,
+            'type_id' => $this->type_id,
             'status' => $this->whenLoaded('status', fn () => new ProjectStatusResource($this->status)),
             'type' => $this->whenLoaded('type', fn () => new ProjectTypeResource($this->type)),
             'approved_estimate' => $this->formatEstimate($this->approved_estimate),

backend/app/Http/Resources/TeamMemberResource.php

@@ -12,6 +12,7 @@ class TeamMemberResource extends BaseResource
         return [
             'id' => $this->id,
             'name' => $this->name,
+            'role_id' => $this->role_id,
             'role' => $this->whenLoaded('role', fn () => new RoleResource($this->role)),
             'hourly_rate' => $this->formatDecimal($this->hourly_rate),
             'active' => $this->active,