$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.
PC-BSD Linux Operating system. PC-BSD is a Linux operating system with ease of use in mind. Like any modern system, you can listen to your favorite music, watch your movies, work with office documents and install your favorite applications with a setup wizard at a click.