feat(pitch-deck): formula engine + tooltips for betriebliche Aufwendungen

Engine formulas added:
- Berufsgenossenschaft (F): 2.77% of total brutto payroll (VBG IT rate)
- Internet/Mobilfunk (F): Headcount × 50 EUR/Mon
- Allgemeine Marketingkosten (F): 10% of monthly revenue

UI: Hover tooltips on all (F) and computed rows showing the formula.
SUMME matcher updated for renamed "SUMME Betriebliche Aufwendungen".

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

pitch-deck/lib/finanzplan/engine.ts

@@ -237,6 +237,7 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     { label: 'KFZ-Versicherung (F)', perUnit: 500, source: hcWithoutFounders },
     { label: 'Reisekosten (F)', perUnit: 100, source: headcount },
     { label: 'Bewirtungskosten (F)', perUnit: 200, source: enterpriseKunden },
+    { label: 'Internet/Mobilfunk (F)', perUnit: 50, source: headcount },
   ]
 
   for (const fr of formulaRows) {
@@ -251,6 +252,28 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     }
   }
 
+  // Berufsgenossenschaft: 2.77% of total brutto payroll
+  const bgRow = betrieb.find(r => r.row_label.includes('Berufsgenossenschaft'))
+  if (bgRow) {
+    const computed = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) {
+      computed[`m${m}`] = Math.round((totalBrutto[`m${m}`] || 0) * 0.0277)
+    }
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), bgRow.id])
+    bgRow.values = computed
+  }
+
+  // Allgemeine Marketingkosten: 10% of revenue
+  const marketingRow = betrieb.find(r => r.row_label.includes('Allgemeine Marketingkosten'))
+  if (marketingRow) {
+    const computed = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) {
+      computed[`m${m}`] = Math.round((totalRevenue[`m${m}`] || 0) * 0.10)
+    }
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), marketingRow.id])
+    marketingRow.values = computed
+  }
+
   // Serverkosten: Bestandskunden * 100 + 500 Basis
   const totalKunden = emptyMonthly()
   for (const row of kundenRows.rows) {