/* 사장님 생존 경영 — 공통 디자인 토큰. 계산기·글 페이지가 함께 씁니다. */
:root{
  --bg:#f7f7f5; --card:#ffffff; --ink:#1a1a1a; --muted:#5f5f5f; --line:#e5e5e0;
  --accent:#1f5eff; --accent-ink:#ffffff; --warn-bg:#fff7e6; --warn:#8a5a00;
  --ok-bg:#eef8f0; --ok:#1f6b3a; --radius:12px; --maxw:720px;
}
@media (prefers-color-scheme:dark){
  :root:not([data-theme="light"]){
    --bg:#121212; --card:#1c1c1c; --ink:#f0f0f0; --muted:#a8a8a8; --line:#2c2c2c;
    --accent:#7aa2ff; --accent-ink:#0b1a3a; --warn-bg:#2a2210; --warn:#f0b35a; --ok-bg:#12261a; --ok:#7fd49a;
  }
}
:root[data-theme="dark"]{
  --bg:#121212; --card:#1c1c1c; --ink:#f0f0f0; --muted:#a8a8a8; --line:#2c2c2c;
  --accent:#7aa2ff; --accent-ink:#0b1a3a; --warn-bg:#2a2210; --warn:#f0b35a; --ok-bg:#12261a; --ok:#7fd49a;
}
*{box-sizing:border-box}
body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.75 -apple-system,"Apple SD Gothic Neo","Malgun Gothic","Noto Sans KR",sans-serif;word-break:keep-all}
main{max-width:var(--maxw);margin:0 auto;padding:24px 16px 72px}
h1{font-size:1.6rem;line-height:1.35;margin:0 0 8px}
h2{font-size:1.25rem;margin:36px 0 10px;padding-top:12px;border-top:1px solid var(--line)}
h3{font-size:1.05rem;margin:24px 0 6px}
p{margin:0 0 14px}
a{color:var(--accent);overflow-wrap:anywhere}
li,p{overflow-wrap:break-word}
.meta{color:var(--muted);font-size:.9rem;margin-bottom:20px}
.lead{background:var(--card);border:1px solid var(--line);border-left:4px solid var(--accent);border-radius:var(--radius);padding:14px 16px;margin:16px 0 24px;font-size:1.05rem}
.callout{border-radius:var(--radius);padding:12px 16px;margin:16px 0}
.callout.warn{background:var(--warn-bg);color:var(--warn)}
.callout.ok{background:var(--ok-bg);color:var(--ok)}
.table-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch;margin:12px 0 20px}
.table-wrap table{margin:0;min-width:480px}
.table-wrap::after{content:"";display:block;height:0}
table{width:100%;border-collapse:collapse;margin:12px 0 20px;font-size:.95rem}
th,td{padding:9px 8px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
th{color:var(--muted);font-weight:600}
td,th{font-variant-numeric:tabular-nums}
ol,ul{padding-left:22px}
li{margin:4px 0}
.notice{font-size:.85rem;color:var(--muted);border-top:1px solid var(--line);padding-top:12px;margin-top:32px}
.adslot{min-height:90px;border:1px dashed var(--line);border-radius:8px;display:flex;align-items:center;justify-content:center;color:var(--muted);font-size:.8rem;margin:24px 0}
.cta{display:block;background:var(--accent);color:var(--accent-ink);text-decoration:none;text-align:center;padding:12px;border-radius:10px;font-weight:700;margin:20px 0}
img,video{max-width:100%;height:auto}
@media (max-width:480px){body{font-size:16px} h1{font-size:1.35rem} h2{font-size:1.15rem} th,td{padding:8px 6px;font-size:.9rem} .lead{padding:12px 14px}}