Reorganized the Sample app target into folders and also, extracted the ContentViewModel view model from the ContentView view.

Apps/Attendi/View Models/ContentViewModel.swift

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+import Foundation
+import Observation
+import Recording
+
+extension ContentView {
+
+    /// The observable model that drives ``ContentView``.
+    ///
+    /// The model owns the recording and transcribing services attached to the recording feature, and holds the transcription currently
+    /// presented in the view's modal sheet: ``received(_:)`` wraps the transcribed text of a processed recording for presentation, and
+    /// ``dismissed()`` clears it when the sheet closes.
+    @MainActor
+    @Observable
+    final class Model {
+
+        // MARK: Properties
+
+        /// The transcription currently presented in the modal sheet, or `nil` when none is shown.
+        var transcription: Transcription?
+
+        /// The service that captures the audio from the device's microphone.
+        @ObservationIgnored
+        let recorder = AudioRecordingService()
+
+        /// The service that transcribes the recorded audio into text on device.
+        @ObservationIgnored
+        let transcriber = AudioTranscribingService()
+
+        // MARK: Methods
+
+        /// Handles the transcribed text of a processed recording, presenting it in the modal sheet.
+        ///
+        /// - Parameter text: The transcribed text of the processed recording.
+        func received(
+            _ text: String
+        ) {
+            transcription = .init(text: text)
+        }
+
+        /// Handles the dismissal of the modal sheet.
+        func dismissed() {
+            transcription = nil
+        }
+
+    }
+
+}
+
+// MARK: - Models
+
+extension ContentView.Model {
+    /// A transcription of a processed recording to present in the modal sheet.
+    struct Transcription: Identifiable {
+        /// The unique identifier of the transcription.
+        let id = UUID()
+        /// The transcribed text of the processed recording.
+        let text: String
+    }
+}