feat(FIX-159): completed feature

work/artifacts/FIX-159/implementer.md

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+# FIX-159 — Implementer
+
+## What
+Fixed reporting-service.ts: added `o.shipping_cents` to all `filtered_orders` CTEs.
+
+## File
+- `src/modules/reporting/application/reporting-service.ts` — CTE3 (products query) was missing `shipping_cents`
+
+## Verification
+- tsc 0 errors
+- Direct DB query confirms fix works
+- `curl /reporting/summary` returns 200 with valid JSON