1. **State the problem:** We have $m$ kg of cheese. There are 28 kg more yoghurt than cheese, so yoghurt is $m + 28$ kg. There is 3 times as much ice cream as cheese, so ice cream is $3m$ kg. 2. **Write the inequality:** The farm produced more kilograms of ice cream than yoghurt, so: $$3m > m + 28$$ 3. **Solve the inequality:** Subtract $m$ from both sides: $$3m - m > 28$$ $$2m > 28$$ Divide both sides by 2: $$m > 14$$ 4. **Interpretation:** The amount of cheese $m$ must be greater than 14 kg for the ice cream production to be more than the yoghurt production.