please provide solution with explaination.

16. For Jan 20 the details for revenue budget : 2m from sales of equiupments, 1m on milestone completion and 3m contracted run rate For Jan20 the details for actuals are : 1m from sales of equipments ( 1m has been declined), 0.6m on milestone completed in Jan20 and 0.4 to be achieved in Feb 20,3m contracted run rate Please categorise between timing variance, trading variance and one off: a) 1.4m Trading variance b) 1m one off, 0.4m Timing Variance c) 1m Trading variance, 1m Timing variance d) 1m Trading Variance, 0.4m Timing variance