$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 best gaming laptop for you is an ideal balance of what you need, what you want, and what is nice to have, and figuring it into a budget range. Each brand weighs performance against price at every price point. Check out a Dell Inspiron 15 for great affordable gaming laptop under $1,000.