feat: 단가 관리 API 구현 및 Flow Tester 호환성 개선

- Price, PriceRevision 모델 추가 (PriceHistory 대체)
- PricingService: CRUD, 원가 조회, 확정 기능
- PricingController: statusCode 파라미터로 201 반환 지원
- NotFoundHttpException(404) 적용 (존재하지 않는 리소스)
- FormRequest 분리 (Store, Update, Index, Cost, ByItems)
- Swagger 문서 업데이트
- ApiResponse::handle()에 statusCode 옵션 추가
- prices/price_revisions 마이그레이션 및 데이터 이관

app/Http/Requests/Pricing/PriceByItemsRequest.php

@@ -0,0 +1,24 @@
+<?php
+
+namespace App\Http\Requests\Pricing;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PriceByItemsRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'items' => 'required|array|min:1|max:100',
+            'items.*.item_type_code' => 'required|string|in:PRODUCT,MATERIAL',
+            'items.*.item_id' => 'required|integer',
+            'client_group_id' => 'nullable|integer',
+            'date' => 'nullable|date',
+        ];
+    }
+}

app/Http/Requests/Pricing/PriceCostRequest.php

@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Http\Requests\Pricing;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PriceCostRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'item_type_code' => 'required|string|in:PRODUCT,MATERIAL',
+            'item_id' => 'required|integer',
+            'date' => 'nullable|date',
+        ];
+    }
+}

app/Http/Requests/Pricing/PriceIndexRequest.php

@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\Pricing;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PriceIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'size' => 'nullable|integer|min:1|max:100',
+            'page' => 'nullable|integer|min:1',
+            'q' => 'nullable|string|max:100',
+            'item_type_code' => 'nullable|string|in:PRODUCT,MATERIAL',
+            'item_id' => 'nullable|integer',
+            'client_group_id' => 'nullable',
+            'status' => 'nullable|string|in:draft,active,inactive,finalized',
+            'valid_at' => 'nullable|date',
+        ];
+    }
+}

app/Http/Requests/Pricing/PriceStoreRequest.php

@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Http\Requests\Pricing;
+
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class PriceStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            // 품목 연결 (필수)
+            'item_type_code' => 'required|string|in:PRODUCT,MATERIAL',
+            'item_id' => 'required|integer',
+            'client_group_id' => 'nullable|integer',
+
+            // 원가 정보
+            'purchase_price' => 'nullable|numeric|min:0',
+            'processing_cost' => 'nullable|numeric|min:0',
+            'loss_rate' => 'nullable|numeric|min:0|max:100',
+
+            // 판매가 정보
+            'margin_rate' => 'nullable|numeric|min:0|max:100',
+            'sales_price' => 'nullable|numeric|min:0',
+            'rounding_rule' => ['nullable', Rule::in(['round', 'ceil', 'floor'])],
+            'rounding_unit' => ['nullable', Rule::in([1, 10, 100, 1000])],
+
+            // 메타 정보
+            'supplier' => 'nullable|string|max:255',
+            'effective_from' => 'required|date',
+            'effective_to' => 'nullable|date|after_or_equal:effective_from',
+            'note' => 'nullable|string|max:1000',
+
+            // 상태
+            'status' => ['nullable', Rule::in(['draft', 'active', 'inactive'])],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'effective_to.after_or_equal' => __('error.pricing.effective_to_must_be_after_from'),
+        ];
+    }
+}

app/Http/Requests/Pricing/PriceUpdateRequest.php

@@ -0,0 +1,54 @@
+<?php
+
+namespace App\Http\Requests\Pricing;
+
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class PriceUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            // 품목 연결 (선택)
+            'item_type_code' => 'sometimes|string|in:PRODUCT,MATERIAL',
+            'item_id' => 'sometimes|integer',
+            'client_group_id' => 'nullable|integer',
+
+            // 원가 정보
+            'purchase_price' => 'nullable|numeric|min:0',
+            'processing_cost' => 'nullable|numeric|min:0',
+            'loss_rate' => 'nullable|numeric|min:0|max:100',
+
+            // 판매가 정보
+            'margin_rate' => 'nullable|numeric|min:0|max:100',
+            'sales_price' => 'nullable|numeric|min:0',
+            'rounding_rule' => ['nullable', Rule::in(['round', 'ceil', 'floor'])],
+            'rounding_unit' => ['nullable', Rule::in([1, 10, 100, 1000])],
+
+            // 메타 정보
+            'supplier' => 'nullable|string|max:255',
+            'effective_from' => 'sometimes|date',
+            'effective_to' => 'nullable|date|after_or_equal:effective_from',
+            'note' => 'nullable|string|max:1000',
+
+            // 상태
+            'status' => ['nullable', Rule::in(['draft', 'active', 'inactive'])],
+
+            // 변경 사유 (리비전 기록용)
+            'change_reason' => 'nullable|string|max:500',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'effective_to.after_or_equal' => __('error.pricing.effective_to_must_be_after_from'),
+        ];
+    }
+}