$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 Mint 17.3 is the best Linux desktop operating system and it might be the best PC operating system, period, for you. My buddy David Gewirtz recently wrote about the question of whether you should move from Windows 7 to Windows 10 or a Mac. I have another suggestion: Linux. Specifically Linux Mint 17.3, Rosa, with the Cinnamon desktop.