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/ModelSet/ModelSetService.php

@@ -19,7 +19,6 @@ class ModelSetService extends Service
 
     public function __construct(CalculationEngine $calculationEngine)
     {
-        parent::__construct();
         $this->calculationEngine = $calculationEngine;
     }