$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.
The top-rated distros on our list are Bodhi Linux, Puppy Linux, Linux Lite, Ubuntu MATE, etc. If you're having some old desktop or laptop, there are many lightweight Linux distros that you can install and enjoy a lag-free computing experience. These operating systems for 2018 have been optimized by their developers to reduce overall RAM and resource usage.