Net income is realized when the establishment sells than the breakeven in units and net loss is realized when the establishment sells than the breakeven in units.

More, less

Explanation:

Net income is the amount that a business earns after taxes and other business deductions from the gross income. Net income is also called net profit or net earnings.

Net income is achieved when a business sells more units of its product than the breakeven point.

Breakeven is a point where there is neither profit nor loss. That is, cost of production equals revenue from sales.

Net loss on the other hand is the amount a business loses after taxes and other business deductions from the gross income.

Net loss is achieved when a business sells less units than the breakeven point.

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