feat: Implement complete APU (Análisis de Precios Unitarios) module

High priority features:
- APU CRUD with materials, labor, and equipment breakdown
- Labor catalog with FSR (Factor de Salario Real) calculation
- Equipment catalog with hourly cost calculation
- Link APU to budget line items (partidas)
- Explosion de insumos (consolidated materials list)

Additional features:
- Duplicate APU functionality
- Excel export for explosion de insumos
- Search and filters in APU list
- Price validation alerts for outdated prices
- PDF report export for APU

New components:
- APUForm, APUList, APUDetail
- ManoObraForm, EquipoForm
- ConfiguracionAPUForm
- VincularAPUDialog
- PartidasManager
- ExplosionInsumos
- APUPDF

New UI components:
- Alert component
- Tooltip component

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

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