feat(API): Service 로직 개선

- EstimateService, ItemService 기능 추가
- OrderService 공정 연동 개선
- SalaryService, ReceivablesService 수정
- HandoverReportService, SiteBriefingService 추가
- Pricing 서비스 추가

Co-Authored-By: Claude <noreply@anthropic.com>

app/Services/Construction/StructureReviewService.php

@@ -226,4 +226,4 @@ public function stats(array $params): array
             'completed' => $completedCount,
         ];
     }
-}
+}