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- Price validation alerts for outdated prices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>

package.json

@@ -37,7 +37,7 @@
     "@radix-ui/react-switch": "^1.2.6",
     "@radix-ui/react-tabs": "^1.1.1",
     "@radix-ui/react-toast": "^1.2.2",
-    "@radix-ui/react-tooltip": "^1.1.3",
+    "@radix-ui/react-tooltip": "^1.2.8",
     "@react-pdf/renderer": "^4.3.2",
     "autoprefixer": "^10.4.23",
     "bcryptjs": "^2.4.3",
@@ -56,6 +56,7 @@
     "tailwind-merge": "^2.5.4",
     "tailwindcss-animate": "^1.0.7",
     "web-push": "^3.6.7",
+    "xlsx": "^0.18.5",
     "zod": "^3.23.8"
   },
   "devDependencies": {