refactor: rewrite Item Price Stock Report queries in QB

[s-aga-r]

#32735

[codecov]

Codecov Report

Merging #32346 (22299d2) into develop (4efb8b1) will decrease coverage by 0.08%.
The diff coverage is 0.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #32346      +/-   ##
===========================================
- Coverage    63.78%   63.69%   -0.09%     
===========================================
  Files          817      817              
  Lines        58145    58147       +2     
===========================================
- Hits         37087    37039      -48     
- Misses       21058    21108      +50     

Impacted Files	Coverage Δ
.../stock/report/item_price_stock/item_price_stock.py	0.00% <0.00%> (ø)
...tch_item_expiry_status/batch_item_expiry_status.py	67.92% <0.00%> (-24.53%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	67.79% <0.00%> (-22.04%)	⬇️
...ext/accounts/report/balance_sheet/balance_sheet.py	36.36% <0.00%> (-21.82%)	⬇️
...e_sales_analytics/supplier_wise_sales_analytics.py	81.96% <0.00%> (-4.92%)	⬇️
...e/asset_value_adjustment/asset_value_adjustment.py	87.95% <0.00%> (-3.62%)	⬇️
...pnext/stock/doctype/delivery_note/delivery_note.py	73.24% <0.00%> (-2.71%)	⬇️
erpnext/stock/reorder_item.py	73.33% <0.00%> (-2.50%)	⬇️
.../fifo_queue_vs_qty_after_transaction_comparison.py	93.10% <0.00%> (-1.73%)	⬇️
...cial_statement/consolidated_financial_statement.py	88.58% <0.00%> (-0.93%)	⬇️
... and 16 more