$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.
1 Any-device gaming: High-quality, low-latency, multi device gaming on any PC, Mac, tablet, smartphone or TV. 2  Click-to-play simplicity: Anytime access to a library of gaming titles and saved games in the cloud. 3  Play or continue games from any device, anywhere. 4  Less hassle: No new hardware. 5  No complicated setup.