$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.
Elementary OS Luna: The Linux Distro That Works Like Mac OS. Mac OS X is definitely one of, if not the most, consistent and aesthetically pleasing desktop OS on the market to date but in order to use it, you still need to get a Mac. If you work on a Windows PC and donât want to build a Hackintosh, you can try this alternative: Elementary OS Luna. Elementary OS Luna is a Linux distro based on Ubuntu 12.04 LTS. Itâs the second OS developed by the Elementary OS team after Elementary OS Jupiter (which was based on Ubuntu 10.10).