$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.
Popular Terms. World's most popular open source (non-proprietary) computer operating system (OS), favored because of its proven efficiency, dependability, and reliability. Linux implements the core ('kernel') of the unix OS, and runs on practically every type of hardware platform from hand-held devices to mainframe computers. Reported to be the fastest growing OS on servers, and the one with the lowest total cost of ownership (TCO), it is in public domain and may be downloaded free of charge from several websites.