1SaleADay via eBay offers the Vivitar 3-in-1 Audio Set, model no. V92088-ASST-BK, for $9.99 with free shipping. That's the lowest total price we could find by $26. It comes with 40mm high-definition headphones, twin speakers with 58mm drivers, and earbuds with 10mm drivers, all of which feature a frequency response of 20Hz to 20kHz and gold-plated plugs.