A farm with 100 dairy cows (over 12 months) and 60 dairy youngstock (6 – 12 months) will have 136 dairy livestock units.
Bydd gan fferm sydd â 100 o wartheg godro (dros 12 mis) a 60 o wartheg godro ifanc (6 – 12 mis) 136 o unedau da byw godro.