Testun rhagarweiniol
1.Enwi, cychwyn a chymhwyso
2.Dehongli
3.Sail adennill
4.Costau
5.Costau Uniongyrchol
6.Gorbenion
7.Cyfrifo Costau Staff ac Oriau Cynhyrchiol
8.Eithriadau
Llofnod
Nodyn Esboniadol