fix: add missing UI components and utilities

- Add tabs.tsx component
- Add select.tsx component
- Add formatCurrency utility function
- Export new components from index

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

apps/web/components/ui/tabs.tsx

@@ -0,0 +1,72 @@
+'use client';
+
+import * as React from 'react';
+import { cn } from '@/lib/utils';
+
+interface TabsContextValue {
+  value: string;
+  onValueChange: (value: string) => void;
+}
+
+const TabsContext = React.createContext<TabsContextValue | undefined>(undefined);
+
+interface TabsProps {
+  defaultValue: string;
+  value?: string;
+  onValueChange?: (value: string) => void;
+  children: React.ReactNode;
+  className?: string;
+}
+
+export function Tabs({ defaultValue, value, onValueChange, children, className }: TabsProps) {
+  const [internalValue, setInternalValue] = React.useState(defaultValue);
+  const currentValue = value ?? internalValue;
+
+  const handleValueChange = React.useCallback((newValue: string) => {
+    setInternalValue(newValue);
+    onValueChange?.(newValue);
+  }, [onValueChange]);
+
+  return (
+    <TabsContext.Provider value={{ value: currentValue, onValueChange: handleValueChange }}>
+      <div className={className}>{children}</div>
+    </TabsContext.Provider>
+  );
+}
+
+export function TabsList({ children, className }: { children: React.ReactNode; className?: string }) {
+  return (
+    <div className={cn('inline-flex h-10 items-center justify-center rounded-md bg-muted p-1 text-muted-foreground', className)}>
+      {children}
+    </div>
+  );
+}
+
+export function TabsTrigger({ value, children, className }: { value: string; children: React.ReactNode; className?: string }) {
+  const context = React.useContext(TabsContext);
+  if (!context) throw new Error('TabsTrigger must be used within Tabs');
+
+  const isActive = context.value === value;
+
+  return (
+    <button
+      onClick={() => context.onValueChange(value)}
+      className={cn(
+        'inline-flex items-center justify-center whitespace-nowrap rounded-sm px-3 py-1.5 text-sm font-medium ring-offset-background transition-all focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-ring focus-visible:ring-offset-2 disabled:pointer-events-none disabled:opacity-50',
+        isActive && 'bg-background text-foreground shadow-sm',
+        className
+      )}
+    >
+      {children}
+    </button>
+  );
+}
+
+export function TabsContent({ value, children, className }: { value: string; children: React.ReactNode; className?: string }) {
+  const context = React.useContext(TabsContext);
+  if (!context) throw new Error('TabsContent must be used within Tabs');
+
+  if (context.value !== value) return null;
+
+  return <div className={cn('mt-2 ring-offset-background focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-ring focus-visible:ring-offset-2', className)}>{children}</div>;
+}