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/Services/AllocationMatrixService.php

@@ -8,6 +8,10 @@ use Illuminate\Support\Collection;
 
 class AllocationMatrixService
 {
+    public function __construct(
+        private VarianceCalculator $varianceCalculator
+    ) {}
+
     /**
      * Get the allocation matrix with totals.
      *
@@ -24,17 +28,19 @@ class AllocationMatrixService
             ->where('month', $month)
             ->get();
 
-        // Calculate project totals
+        // Calculate project totals (including untracked)
         $projectTotals = $allocations->groupBy('project_id')
             ->map(fn (Collection $group) => $group->sum('allocated_hours'))
             ->toArray();
 
-        // Calculate team member totals
-        $teamMemberTotals = $allocations->groupBy('team_member_id')
+        // Calculate team member totals (excluding untracked/null)
+        $teamMemberTotals = $allocations
+            ->filter(fn ($a) => $a->team_member_id !== null)
+            ->groupBy('team_member_id')
             ->map(fn (Collection $group) => $group->sum('allocated_hours'))
             ->toArray();
 
-        // Calculate grand total
+        // Calculate grand total (including untracked)
         $grandTotal = $allocations->sum('allocated_hours');
 
         return [
@@ -52,7 +58,7 @@ class AllocationMatrixService
     {
         $matrix = $this->getMatrix($month);
 
-        // Add utilization for each team member
+        // Add utilization for each team member (excluding untracked)
         $teamMemberUtilization = [];
         foreach ($matrix['teamMemberTotals'] as $teamMemberId => $totalHours) {
             $capacityData = $capacityService->calculateIndividualCapacity($teamMemberId, $month);
@@ -68,4 +74,61 @@ class AllocationMatrixService
 
         return $matrix;
     }
+
+    /**
+     * Get matrix with variance data against explicit month plans.
+     *
+     * @return array{
+     *   allocations: \Illuminate\Support\Collection,
+     *   projectTotals: array<string, float>,
+     *   teamMemberTotals: array<string, float>,
+     *   grandTotal: float,
+     *   projectVariances: array<string, array>,
+     *   teamMemberVariances: array<string, array>
+     * }
+     */
+    public function getMatrixWithVariance(string $month, CapacityService $capacityService): array
+    {
+        $matrix = $this->getMatrix($month);
+
+        // Calculate variances
+        $variances = $this->varianceCalculator->calculateMatrixVariances($month, $capacityService);
+
+        $matrix['projectVariances'] = $variances['project_variances'];
+        $matrix['teamMemberVariances'] = $variances['team_member_variances'];
+
+        return $matrix;
+    }
+
+    /**
+     * Check if allocation includes untracked (null team_member_id).
+     */
+    public function hasUntracked(Allocation $allocation): bool
+    {
+        return $allocation->team_member_id === null;
+    }
+
+    /**
+     * Get total allocated hours for a project/month including untracked.
+     */
+    public function getProjectTotalWithUntracked(string $projectId, string $month): float
+    {
+        $monthDate = strlen($month) === 7 ? $month.'-01' : $month;
+
+        return Allocation::where('project_id', $projectId)
+            ->where('month', $monthDate)
+            ->sum('allocated_hours');
+    }
+
+    /**
+     * Get total allocated hours for a team member/month (excludes untracked).
+     */
+    public function getTeamMemberTotal(string $teamMemberId, string $month): float
+    {
+        $monthDate = strlen($month) === 7 ? $month.'-01' : $month;
+
+        return Allocation::where('team_member_id', $teamMemberId)
+            ->where('month', $monthDate)
+            ->sum('allocated_hours');
+    }
 }