Implement foerderquote calculation logic

src/taetigkeitsnachweis/matcher.py

@@ -1 +1,16 @@
 """Record matching logic across allocation and master data."""
+
+from __future__ import annotations
+
+from .errors import ValidationError
+from .models import AllocationRecord
+
+
+def calculate_foerderquote_percent(allocation: AllocationRecord, precision: int = 2) -> float:
+	if allocation.contract_hours_weekly <= 0:
+		raise ValidationError(
+			"contract_hours_weekly must be greater than 0 for foerderquote calculation."
+		)
+
+	raw_share = (allocation.funded_hours_weekly / allocation.contract_hours_weekly) * 100.0
+	return round(raw_share, precision)