$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.
Linux gaming. Part of a series on: Video games. Linux gaming refers to playing and developing video games for the Linux operating system, involving a Linux kernelâbased operating system, often used for all computing tasks like surfing the web, office applications, desktop publishing, but also for gaming.