$92,000 Net revenue - $52,000 Variable expenses = $40,000 Contribution margin. This ratio is only used from the perspective of deriving the lowest possible acceptable price for a unit. In reality, a variety of other pricing concepts can be used to establish higher price points for products.
Steam OS is possibly the best, most known and used cross platform Linux gaming distribution based on  Debian Linux, it is an assortment of numerous entertainment software, you can think of it as a complete gaming platform for Linux.
#1 Linux. Linux is undoubtedly the most secure operating systems you can have right now. As you may know, this free OS is a part of Open Source Software and is complete free to use, modify and distribute. Along with them are the better infrastructure when it comes to security.