$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.
batocera.linux is an operating system (like Windows 10 and Mac OS) specialized in retrogaming. available for your pc and different nano computers like the Raspberry and the Odroids. Note that you must own games you play in order to respect legality. Learn more.