feat: 견적 단가 자동 적용 기능 추가

- 고객 그룹별 단가 조정 지원
- 견적 생성 시 자동 단가 조회
- 매출단가만 사용 (매입단가는 경고)

app/Http/Controllers/Api/V1/ClientController.php

@@ -0,0 +1,66 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Services\ClientService;
+use App\Helpers\ApiResponse;
+use Illuminate\Http\Request;
+
+class ClientController extends Controller
+{
+    protected ClientService $service;
+
+    public function __construct(ClientService $service)
+    {
+        $this->service = $service;
+    }
+
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $data = $this->service->index($request->all());
+            return ['data' => $data, 'message' => __('message.fetched')];
+        });
+    }
+
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $data = $this->service->show($id);
+            return ['data' => $data, 'message' => __('message.fetched')];
+        });
+    }
+
+    public function store(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $data = $this->service->store($request->all());
+            return ['data' => $data, 'message' => __('message.created')];
+        });
+    }
+
+    public function update(Request $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $data = $this->service->update($id, $request->all());
+            return ['data' => $data, 'message' => __('message.updated')];
+        });
+    }
+
+    public function destroy(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->destroy($id);
+            return ['data' => null, 'message' => __('message.deleted')];
+        });
+    }
+
+    public function toggle(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $data = $this->service->toggle($id);
+            return ['data' => $data, 'message' => __('message.updated')];
+        });
+    }
+}