feat: Phase 2K — business day close summary (expanded)

Backend — /api/business-day/summary now returns full financial summary:
- COGS: trackable cost (sum of unit_cost snapshots on paid items), uncosted item count
  and revenue, gross_profit, cogs_has_gap flag
- Labor: total_labor_cost (sum of shift_pay for the day), labor_untracked_shifts count
- Waste: waste_item_count + waste_estimated_cost from waste_log for this business day
- Expenses: expenses_total, expenses_paid_today, expenses_due for expenses logged today
- Tabbed revenue: revenue from items with status='tabbed' (deferred, not yet collected)
- Net estimate: revenue - COGS - labor - waste - expenses_paid; net_has_unknowns flag
  when any component has gaps (uncosted items or untracked shifts)
- compute_shift_pay import hoisted out of loop (bug fix)

Frontend — WorkdaySummaryModal OverviewTab fully expanded:
- New FinancialRow helper for consistent two-column P&L rows with accent/warn/indent
- REVENUE section: total sales, tabbed deduction, net collected
- COGS section: trackable cost, uncosted items warning, gross profit with gap indicator
- LABOR section: tracked labor cost, untracked shifts warning
- WASTE section: item count + estimated cost (hidden when zero)
- EXPENSES section: total, paid today, still due (hidden when zero)
- NET ESTIMATE: prominent bottom line, amber warning when unknowns exist
- Payment breakdown bar (existing)
- Cash reconciliation summary when store cash was counted

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

local_backend/routers/business_day.py

@@ -300,8 +300,8 @@ def business_day_summary(
             else:
                 e["other"] += val
 
+    from routers.shifts import compute_shift_pay
     for shift in shifts:
-        from routers.shifts import compute_shift_pay
         e = _waiter_entry(shift.waiter_id)
         if e["shift_started_at"] is None or (shift.started_at and _dt(shift.started_at) < e["shift_started_at"]):
             e["shift_started_at"] = _dt(shift.started_at)
@@ -422,6 +422,62 @@ def business_day_summary(
     total_waiter_collected = sum(s.total_collected or 0.0 for s in shifts)
     store_expected_closing = (day.store_opening_cash or 0.0) + total_waiter_collected
 
+    # ── Phase 2K: full financial summary ──────────────<E29480><E29480>─────────────────────
+
+    # COGS from Phase 2A cost snapshots on paid items
+    from models.waste import WasteLog
+    from models.expenses import Expense
+    from models.tabs import Tab, TabEntry
+
+    cogs_trackable = 0.0
+    cogs_uncosted_revenue = 0.0
+    cogs_uncosted_count = 0
+    for item in paid_items:
+        rev = item.unit_price * item.quantity
+        if item.unit_cost is not None:
+            cogs_trackable += item.unit_cost * item.quantity
+        else:
+            cogs_uncosted_revenue += rev
+            cogs_uncosted_count += 1
+    gross_profit = round(total_revenue - cogs_trackable, 2)
+    cogs_has_gap = cogs_uncosted_count > 0
+
+    # LABOR from shifts
+    total_labor_cost = 0.0
+    labor_untracked_shifts = 0
+    for shift in shifts:
+        pay_data = compute_shift_pay(shift)
+        if pay_data["shift_pay"] is not None:
+            total_labor_cost += pay_data["shift_pay"]
+        else:
+            labor_untracked_shifts += 1
+
+    # WASTE from Phase 2H
+    waste_entries = db.query(WasteLog).filter(WasteLog.business_day_id == day.id).all()
+    waste_item_count = len(waste_entries)
+    waste_estimated_cost = round(sum(w.total_cost for w in waste_entries if w.total_cost is not None), 2)
+
+    # EXPENSES logged today
+    expenses_today = db.query(Expense).filter(Expense.business_day_id == day.id).all()
+    expenses_total = round(sum(e.total_amount for e in expenses_today), 2)
+    expenses_paid_today = round(sum(e.paid_amount for e in expenses_today), 2)
+    expenses_due = round(expenses_total - expenses_paid_today, 2)
+
+    # TABBED REVENUE (items moved to tabs — not yet collected)
+    tabbed_items = [i for i in all_items if i.status == "tabbed"]
+    tabbed_revenue = round(sum(i.unit_price * i.quantity for i in tabbed_items), 2)
+
+    # NET estimate (revenue - COGS - labor - waste - expenses paid)
+    net_estimate = round(
+        total_revenue
+        - cogs_trackable
+        - total_labor_cost
+        - waste_estimated_cost
+        - expenses_paid_today,
+        2
+    )
+    net_has_unknowns = cogs_has_gap or labor_untracked_shifts > 0
+
     return {
         "day_id": day.id,
         "status": day.status,
@@ -438,12 +494,28 @@ def business_day_summary(
             "with_unpaid_items": with_unpaid_items,
             "active_shifts": active_shift_count,
         },
-        # Phase 2E
+        # Phase 2E — cash reconciliation
         "store_opening_cash": day.store_opening_cash,
         "store_closing_cash": day.store_closing_cash,
         "store_cash_discrepancy": day.store_cash_discrepancy,
         "store_expected_closing": round(store_expected_closing, 2),
         "total_waiter_collected": round(total_waiter_collected, 2),
+        # Phase 2K — full financial summary
+        "cogs_trackable": round(cogs_trackable, 2),
+        "cogs_uncosted_revenue": round(cogs_uncosted_revenue, 2),
+        "cogs_uncosted_count": cogs_uncosted_count,
+        "cogs_has_gap": cogs_has_gap,
+        "gross_profit": gross_profit,
+        "total_labor_cost": round(total_labor_cost, 2),
+        "labor_untracked_shifts": labor_untracked_shifts,
+        "waste_item_count": waste_item_count,
+        "waste_estimated_cost": waste_estimated_cost,
+        "expenses_total": expenses_total,
+        "expenses_paid_today": expenses_paid_today,
+        "expenses_due": expenses_due,
+        "tabbed_revenue": tabbed_revenue,
+        "net_estimate": net_estimate,
+        "net_has_unknowns": net_has_unknowns,
     }