$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.
For gaming PCs, you'll also want to consider the resolution, settings, and graphics card you're using. The fastest CPU on the planet isn't going to turn a budget graphics card into a gaming monster, but at the same time a mainstream CPU isn't the best fit for someone rocking an SLI or CrossFire setup.