$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.
Best Operating System Software. The operating system (OS) allows users to perform the basic functions of a computer. The OS manages all software and peripheral hardware, and accesses the central processing unit (CPU) for memory or storage purposes. It also makes it possible for a system to simultaneously run applications.