:root {
  --bg: #ffffff;
  --panel: #f9fafb;
  --text: #111827;
  --muted: #21262c;
  --border: #d1d5db;
  --focus: #2563eb;
}

/* Reset */
* { box-sizing: border-box; }
body {
  margin: 0;
  font-family: system-ui, sans-serif;
  background: var(--bg);
  color: var(--text);
}

/* Accessibility */
.skip-link {
  position: absolute;
  top: 0;
  left: 0;
  background: #000;
  color: #fff;
  padding: 0.5rem;
  transform: translateY(-100%);
}
.skip-link:focus { transform: translateY(0); }

:focus-visible {
  outline: 3px solid var(--focus);
  outline-offset: 2px;
}

/* Layout */
.page-shell { padding: 1rem; }
.layout {
  display: grid;
  grid-template-columns: 2fr 1fr;
  gap: 1rem;
}

/* Card */
.card {
  background: var(--panel);
  border: 1px solid var(--border);
  border-radius: 12px;
  padding: 1rem;
}

/* Typography */
h1 { font-size: 1.5rem; margin: 0; }
.site-tagline { color: var(--muted); }

/* Form */
.field-group { margin-bottom: 1rem; }
.field-label {
  display: block;
  font-size: 0.8rem;
  color: var(--muted);
  margin-bottom: 0.25rem;
}

.field-row {
  display: flex;
  gap: 1rem;
}
.field-col { flex: 1; }

input, select {
  width: 100%;
  padding: 0.5rem;
  border: 1px solid var(--border);
  border-radius: 6px;
  background: #fff;
  color: var(--text);
}

/* Totals */
.totals-grid {
  display: grid;
  grid-template-columns: 1fr auto;
  gap: 0.5rem;
}

.total-label {
  font-weight: bold;
}
.total-value {
  font-weight: bold;
  font-size: 1.2rem;
}

/* Buttons */
.btn {
  padding: 0.5rem 1rem;
  border: 1px solid var(--border);
  background: #fff;
  cursor: pointer;
  border-radius: 999px;
}

.btn-primary {
  background: #16a34a;
  color: white;
  border: none;
}

/* Footer */
.site-footer {
  margin-top: 1rem;
  font-size: 0.8rem;
  color: var(--muted);
}