fix: 免审验收容错与成本中心归一回填超时修复

- worker：等级升级计数移出验收事务，瞬时错误重试一次，最终失败转人工待办且不再返回 500
- worker：待验收阶段修改验收资料时保留 reviewMode/evidenceStatus/evidenceDueAt
- cost-center：迁移 107 新增人工待归一覆盖部分索引（生产实测候选聚合 19.6s → 391ms）
- cost-center：归一人工商品/按工单回填商品/模板预览前端超时放宽到 300s
- cost-center：批处理接口语句超时放宽到 60s（SET LOCAL，在线接口仍为 15s）

apps/frontend/src/services/admin/cost-center.ts

@@ -48,6 +48,7 @@ export function previewAdminTemplateProductBootstrap(payload?: {
   return apiGet<TemplateProductBootstrapPreview>(
     '/api/v1/admin/cost-center/template-bootstrap/preview',
     payload,
+    { timeout: 300_000 },
   )
 }
 
@@ -94,7 +95,7 @@ export function backfillAdminWorkOrderProductSkus(payload?: {
       insertedCount: number
       batchCount: number
     } | null
-  }>('/api/v1/admin/cost-center/work-order-products/backfill', payload || {})
+  }>('/api/v1/admin/cost-center/work-order-products/backfill', payload || {}, { timeout: 300_000 })
 }
 
 export function fetchAdminProductCatalog(params?: Record<string, unknown>) {
@@ -202,7 +203,7 @@ export function normalizeAdminManualProducts(payload: Record<string, unknown>) {
     updatedSnapshotCount: number
     resolvedExceptionCount: number
     remainingItemCount: number
-  }>('/api/v1/admin/cost-center/manual-products/normalize', payload)
+  }>('/api/v1/admin/cost-center/manual-products/normalize', payload, { timeout: 300_000 })
 }
 
 export function fetchAdminChannelMappingDiagnostics(params?: Record<string, unknown>) {