$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.
Best hacker-friendly operating system out there. You may say windows 7 is better, but it is that windows 7 is a mix of XP and vista together. So after all, windows XP is best OS, windows related. Fast and secure, it has everything I want and everything anyone should really need.