diff --git a/cost-pdf.html b/cost-pdf.html
index 7448d0b..c6e0378 100644
--- a/cost-pdf.html
+++ b/cost-pdf.html
@@ -150,8 +150,8 @@
     } catch(e) { console.warn("Firebase not available."); }
 
     const POOL_A_PROJECTS = ['총무 [26-관리-03]', '부서 공통 [26-관리-06]']; 
-    const POOL_B_PROJECTS = ['관리', '생산', '인사 [26-관리-02]']; 
-    const TEAM_RATIOS = { '일반경비': { '철근팀': 0.45, '제작팀': 0.30, '공무팀': 0.25 } };
+    const POOL_B_PROJECTS = ['관리[26-공통-01]', '생산[26-공통-02]', '인사 [26-관리-02]']; 
+    const TEAM_RATIOS = { '일반경비': { '철근': 0.45, '제작': 0.30, '공무': 0.25 } };
     const NON_MANAGED_FORMS = ['가족사지원', '공통', '기타', '시설관리', '연구개발', '현장자재', '현장지원', '공통(거더)', '공통(데크,가로보)', '품질'];
     const FORM_ALLOC_C_RULES = {
       '가족사지원': ['노출거더', '분절거더', '철도교', 'DPC.거더', 'DR.거더', 'DR.거더(v2.0)', 'Inverted-T', 'Post-Tension 거더', 'Pre Beam', 'SP.거더', '강교 Deck', '캔틸레버Deck', 'Full-DepthDeck', 'PSCDeck', 'RCDeck', '거푸집', '가로보', '가설벤트'],
@@ -272,9 +272,21 @@
         return atob(b64 || '');
       };
 
+      const normalizeTeamName = (teamRaw = '') => {
+        const t = String(teamRaw || '').trim();
+        if (!t) return '공통';
+        if (t.includes('관리')) return '관리팀';
+        if (t.includes('공무')) return '공무';
+        if (t.includes('제작')) return '제작';
+        if (t.includes('철근')) return '철근';
+        if (t.includes('공통')) return '공통';
+        if (t.includes('일용')) return '공통';
+        return '공통';
+      };
+
       const mapExpenseRows = (data) => data.flatMap((r, i) => {
         const account = String(r['계정'] || r['소계정명'] || '미분류').trim();
-        const team = String(r['팀'] || r['팀명'] || '기타').trim();
+        const team = normalizeTeamName(String(r['팀'] || r['팀명'] || '기타').trim());
         const projectName = String(r['교량명'] || r['사업명'] || r['사업코드'] || '미지정').trim();
         const amount = utils.parseNum(r['공급가액'] || r['공급가'] || r['합계']);
         const date = utils.parseDate(r['거래일'] || r['날짜']);
@@ -286,7 +298,7 @@
       const mapLaborRows = (data) => data.flatMap((r, i) => {
         const date = utils.parseDate(r['근무일'] || r['날짜']);
         const worker = r['근무자명'] || r['성명'] || '';
-        const team = String(r['근무팀'] || r['소속팀'] || '기타').trim();
+        const team = normalizeTeamName(String(r['근무팀'] || r['소속팀'] || '기타').trim());
         const projectName = String(r['교량명'] || r['사업명'] || '미지정').trim();
         const hours = utils.parseNum(r['근무시간'] || r['시간']);
         const form = String(r['형식'] || '미분류').trim();
@@ -382,10 +394,10 @@
         const resolveTeam = (name = '', regularType = '') => {
           const n = String(name || '').trim();
           const r = String(regularType || '').trim();
-          if (r.includes('일용')) return '일용직';
-          if (teamMfg.has(n)) return '제작팀';
-          if (teamAdmin.has(n)) return '공무팀';
-          return '철근팀';
+          if (r.includes('일용')) return '공통';
+          if (teamMfg.has(n)) return '제작';
+          if (teamAdmin.has(n)) return '공무';
+          return '철근';
         };
         const toNum = (v) => {
           const n = parseFloat(String(v || '').replace(/[^0-9.-]/g, ''));
@@ -450,10 +462,10 @@
               name: w.name,
               rate: w.rate,
               team: String(w.regularType || '').includes('일용')
-                ? '일용직'
-                : teamMfg.has(w.name) ? '제작팀'
-                : teamAdmin.has(w.name) ? '공무팀'
-                : '철근팀'
+                ? '공통'
+                : teamMfg.has(w.name) ? '제작'
+                : teamAdmin.has(w.name) ? '공무'
+                : '철근'
             }));
             setFactoryWorkers(fallbackWorkers);
             applyFactoryDefaults(fallbackWorkers);
@@ -493,6 +505,19 @@
         }
       };
       const normalizeFormKey = (name) => String(name || '').replace(/\s+/g, '').trim().toLowerCase();
+      const normalizeProjectKey = (name) => {
+        const raw = String(name || '').trim();
+        const bracket = raw.match(/\[([^\]]+)\]/);
+        const base = (bracket?.[1] || raw).replace(/\s+/g, '').trim();
+        const alias = {
+          '관리': '26-공통-01',
+          '생산': '26-공통-02',
+          '인사': '26-관리-02',
+          '총무': '26-관리-03',
+          '부서공통': '26-관리-06'
+        };
+        return String(alias[base] || base).toLowerCase();
+      };
 
       const toMonthKey = (dateStr) => String(dateStr || '').slice(0, 7);
       const inMonthRange = (dateStr) => {
@@ -532,8 +557,8 @@
       };
 
       const calculateSettlement = (mode) => {
-        const isB = (v) => POOL_B_PROJECTS.includes(v);
-        const isA = (v) => POOL_A_PROJECTS.includes(v);
+        const isB = (v) => POOL_B_PROJECTS.some(p => normalizeProjectKey(p) === normalizeProjectKey(v));
+        const isA = (v) => POOL_A_PROJECTS.some(p => normalizeProjectKey(p) === normalizeProjectKey(v));
         const fEx = expenses.filter(i => inMonthRange(i.date));
         const fLb = laborRows.filter(i => inMonthRange(i.date));
         const monthFactor = utils.monthSpan(startDate, endDate);
@@ -562,7 +587,8 @@
             if (!projectMap[e.projectName]) projectMap[e.projectName] = { name: e.projectName, direct: 0, hours: 0, byAccount: {}, byTeam: {}, byForm: {} };
             projectMap[e.projectName].direct += e.amount;
             projectMap[e.projectName].byAccount[e.account] = (projectMap[e.projectName].byAccount[e.account] || 0) + e.amount;
-            projectMap[e.projectName].byTeam[e.team] = (projectMap[e.projectName].byTeam[e.team] || 0) + e.amount;
+            const nTeam = normalizeTeamName(e.team);
+            projectMap[e.projectName].byTeam[nTeam] = (projectMap[e.projectName].byTeam[nTeam] || 0) + e.amount;
             const f = e.form || '미분류';
             projectMap[e.projectName].byForm[f] = (projectMap[e.projectName].byForm[f] || 0) + e.amount;
           }
@@ -576,7 +602,8 @@
             projectMap[l.projectName].direct += l.cost;
             projectMap[l.projectName].hours += l.hours;
             projectMap[l.projectName].byAccount['인건비(직접)'] = (projectMap[l.projectName].byAccount['인건비(직접)'] || 0) + l.cost;
-            projectMap[l.projectName].byTeam[l.team] = (projectMap[l.projectName].byTeam[l.team] || 0) + l.cost;
+            const nTeam = normalizeTeamName(l.team);
+            projectMap[l.projectName].byTeam[nTeam] = (projectMap[l.projectName].byTeam[nTeam] || 0) + l.cost;
             const f = l.form || '미분류';
             projectMap[l.projectName].byForm[f] = (projectMap[l.projectName].byForm[f] || 0) + l.cost;
             revenueHrs += l.hours;
@@ -628,7 +655,12 @@
               formMap[fName].breakdown[p.name] = (formMap[fName].breakdown[p.name] || 0) + val;
               formMap[fName].allocTrace.push({
                 projectName: p.name,
-                directShare: v
+                directShare: val,
+                ratio,
+                projectHours: p.hours,
+                shareHours,
+                allocA: shareAllocA,
+                allocB: shareAllocB
               });
             });
           });
@@ -745,16 +777,16 @@
         Object.keys(wageSettings || {}).forEach(name => {
           if (map[name]) return;
           if (dailyWorkers.has(name) || String(name).includes('일용')) {
-            map[name] = '일용직';
+            map[name] = '공통';
           } else {
-            map[name] = teamMfg.has(name) ? '제작팀' : teamAdmin.has(name) ? '공무팀' : '철근팀';
+            map[name] = teamMfg.has(name) ? '제작' : teamAdmin.has(name) ? '공무' : '철근';
           }
         });
         return map;
       }, [factoryWorkers, wageSettings, laborRows]);
 
       const factoryTeamCounts = useMemo(() => {
-        const base = { '철근팀': 0, '제작팀': 0, '공무팀': 0, '일용직': 0 };
+        const base = { '철근': 0, '제작': 0, '공무': 0, '공통': 0, '관리팀': 0 };
         Object.values(workerTeamMap || {}).forEach(team => {
           if (base[team] !== undefined) base[team] += 1;
         });
@@ -854,13 +886,13 @@
                       <div className="summary-row">
                         {allocPoolA && (
                           <div className="summary-cell">
-                            <span className="text-[9px] font-bold text-slate-400 uppercase tracking-widest mb-1 block">운영비 배분 총액 (POOL A)</span>
+                            <span className="text-[9px] font-bold text-slate-400 uppercase tracking-widest mb-1 block">운영비 배분 총액 (A)</span>
                             <span className="text-xl font-black text-blue-700">{utils.formatWon(results.poolA)}</span>
                           </div>
                         )}
                         {allocPoolB && (
                           <div className="summary-cell">
-                            <span className="text-[9px] font-bold text-slate-400 uppercase tracking-widest mb-1 block">일반 관리비 배분액 (POOL B)</span>
+                            <span className="text-[9px] font-bold text-slate-400 uppercase tracking-widest mb-1 block">일반 관리비 배분액 (B)</span>
                             <span className="text-xl font-black text-orange-700">{utils.formatWon(results.poolB)}</span>
                           </div>
                         )}
@@ -966,7 +998,7 @@
               </div>
 
               <div className="mt-20 pt-10 border-t border-slate-100 text-center space-y-4">
-                <p className="text-[9px] font-bold text-slate-300 uppercase tracking-[0.6em] italic">Skilled JANGHEON COST ANALYSIS ENGINE v5.5</p>
+                <p className="text-[9px] font-bold text-slate-300 uppercase tracking-[0.6em] italic">JANGHEON COST ANALYSIS ENGINE v5.5</p>
                 <div className="flex justify-center gap-10 py-6 opacity-20 grayscale">
                   <div className="border-2 border-slate-900 p-2 px-8 rounded-full font-black text-slate-900 text-lg uppercase italic">Approved</div>
                   <div className="border-2 border-slate-900 p-2 px-8 rounded-full font-black text-slate-900 text-lg uppercase italic">JANGHEON</div>
@@ -997,13 +1029,13 @@
             <div className="grid grid-cols-1 md:grid-cols-4 gap-4">
               {[
                 { label: '조회 총 발생 원가', val: results.total, color: 'text-slate-900' },
-                { label: '운영비 (POOL A)', val: results.poolA, color: 'text-blue-600' },
-                { label: '관리비 (POOL B)', val: results.poolB, color: 'text-orange-600' },
+                { label: '운영비 (A)', val: results.poolA, color: 'text-blue-600' },
+                { label: '관리비 (B)', val: results.poolB, color: 'text-orange-600' },
                 { label: '실 투입 총 공수', val: results.grandTotalHrs, unit: 'HR', color: 'text-emerald-600' }
               ].map((c, i) => (
                 <div key={i} className="bg-white p-5 rounded-2xl border border-slate-200 shadow-sm transition-all hover:bg-slate-50/50">
                   <p className="text-xs font-bold text-slate-400 uppercase tracking-widest mb-1">{c.label}</p>
-                  <p className={`text-xl font-extrabold ${c.color} tracking-tighter leading-none`}>
+                  <p className={`text-xl font-extrabold ${c.color} tracking-tighter leathering-none`}>
                     {c.unit ? (c.unit === 'HR' ? utils.formatHr(c.val) : c.val.toLocaleString()) : utils.formatWon(c.val)}
                     {c.unit && <span className="text-sm font-bold ml-1 opacity-50">{c.unit}</span>}
                   </p>
@@ -1042,15 +1074,15 @@
                 </div>
 
                 <div className="bg-white rounded-2xl border border-slate-200 shadow-sm p-5 space-y-4">
-                  <h3 className="text-sm font-black text-slate-800">POOL 기준 안내</h3>
+                  <h3 className="text-sm font-black text-slate-800">배분 기준 안내</h3>
                   <div className="grid grid-cols-1 md:grid-cols-3 gap-4 text-xs">
                     <div className="bg-blue-50 border border-blue-100 rounded-xl p-4 space-y-2">
-                      <div className="font-black text-blue-800">운영비 (POOL A)</div>
+                      <div className="font-black text-blue-800">운영비 (A)</div>
                       <div className="text-slate-700">운영/공통 성격 비용을 수익 프로젝트 공수 비율로 배분하는 풀입니다.</div>
                       <div className="text-slate-500">기본 프로젝트: {POOL_A_PROJECTS.join(', ') || '-'}</div>
                     </div>
                     <div className="bg-orange-50 border border-orange-100 rounded-xl p-4 space-y-2">
-                      <div className="font-black text-orange-800">관리비 (POOL B)</div>
+                      <div className="font-black text-orange-800">관리비 (B)</div>
                       <div className="text-slate-700">관리/간접 성격 비용을 수익 프로젝트 공수 비율로 배분하는 풀입니다.</div>
                       <div className="text-slate-500">기본 프로젝트: {POOL_B_PROJECTS.join(', ') || '-'}</div>
                     </div>
@@ -1221,7 +1253,7 @@
                   {settingsTab === 'wage' && (
                     <>
                   <div className="grid grid-cols-1 md:grid-cols-3 gap-3 mb-6">
-                    {['철근팀', '제작팀', '공무팀', '일용직'].map(team => (
+                    {['철근', '제작', '공무', '공통', '관리팀'].map(team => (
                       <div key={team} className="bg-slate-50 rounded-2xl border border-slate-100 p-4">
                         <div className="text-xs font-black text-slate-500">{team}</div>
                         <div className="text-2xl font-black text-slate-800 mt-1">{factoryTeamCounts[team] || 0}<span className="text-sm ml-1 text-slate-400">명</span></div>
@@ -1231,10 +1263,11 @@
                   <div className="mb-6 flex items-center gap-2">
                     {[
                       { id: 'ALL', label: '전체' },
-                      { id: '철근팀', label: '철근팀' },
-                      { id: '제작팀', label: '제작팀' },
-                      { id: '공무팀', label: '공무팀' },
-                      { id: '일용직', label: '일용직' }
+                      { id: '철근', label: '철근' },
+                      { id: '제작', label: '제작' },
+                      { id: '공무', label: '공무' },
+                      { id: '공통', label: '공통' },
+                      { id: '관리팀', label: '관리팀' }
                     ].map(opt => (
                       <button
                         key={opt.id}
@@ -1251,7 +1284,7 @@
                       <div key={n} className="bg-slate-50 p-5 rounded-2xl border border-slate-100 flex justify-between items-center group hover:bg-white transition-all shadow-sm">
                         <div className="flex items-center gap-2">
                           <span className="font-bold text-base underline underline-offset-8 decoration-slate-200 tracking-tight italic">{n}</span>
-                          <span className="px-2 py-0.5 rounded-full text-[10px] font-black bg-slate-200 text-slate-700">{workerTeamMap[n] || '철근팀'}</span>
+                          <span className="px-2 py-0.5 rounded-full text-[10px] font-black bg-slate-200 text-slate-700">{workerTeamMap[n] || '철근'}</span>
                         </div>
                         <div className="flex items-center gap-4">
                           <select className="bg-white border text-sm font-bold rounded-xl px-4 py-2.5 outline-none cursor-pointer focus:ring-4 focus:ring-blue-100 transition-all border-slate-200" value={wageSettings[n].type} onChange={e => {
@@ -1351,7 +1384,7 @@
                          <h4 className="font-bold text-slate-800 text-base uppercase tracking-tighter italic">A/B 배분 계산과정</h4>
                        </div>
                        <div className="bg-indigo-50 border border-indigo-100 rounded-2xl p-4 text-xs text-slate-700 leading-relaxed">
-                         <div>기준식: <span className="font-black">배분금액 = (배분공수 / 전체 수익공수) × Pool 금액</span></div>
+                         <div>기준식: <span className="font-black">배분금액 = (배분공수 / 전체 수익공수) × 배분 기준 금액</span></div>
                          <div className="mt-1">A = ({utils.formatHr(selectedDetail.hours || 0)} / {utils.formatHr(selectedDetail.allocMeta.revenueHrs || 0)}) × {utils.formatWon(selectedDetail.allocMeta.poolAVal || 0)} = <span className="font-black text-blue-700">{utils.formatWon(selectedDetail.allocA || 0)}</span></div>
                          <div>B = ({utils.formatHr(selectedDetail.hours || 0)} / {utils.formatHr(selectedDetail.allocMeta.revenueHrs || 0)}) × {utils.formatWon(selectedDetail.allocMeta.poolBVal || 0)} = <span className="font-black text-orange-700">{utils.formatWon(selectedDetail.allocB || 0)}</span></div>
                        </div>