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8. Cyfrifir y costau amser a gynhyrchir gan unrhyw fangre yn unrhyw gyfnod cyfrifyddu (yn ddarostyngedig i baragraffau 9 a 10) drwy—
(a)lluosi'r amser (a fynegir mewn oriau a ffracsiynau o awr) a dreulir gan bob arolygydd sy'n arfer rheolaethau swyddogol yn y fangre honno yn y cyfnod gan y tâl wrth yr awr sy'n gymwys i'r arolygydd hwnnw a benderfynir neu a amrywir yn unol â pharagraffau 11 i 13;
(b)ychwanegu'r canlyniadau at ei gilydd; ac
(c)ychwanegu unrhyw gostau staff lladd-dy a gytunwyd am y cyfnod hwnnw.
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