The level of income will also depend on production costs and the circumstances of the farm (for example, the location, land quality, economic size of the farm, and types of activity undertaken).
Bydd lefel yr incwm hefyd yn dibynnu ar gostau cynhyrchu ac amgylchiadau'r fferm (er enghraifft, lleoliad, ansawdd y tir, maint economaidd y fferm a'r mathau o weithgarwch a wneir).