Walmart offers the Furinno Simplistic Computer Desk in Dark Brown, model no. 14098, for $26. (Amazon charges the same with free shipping for Prime members.) Opt for in-store pickup to dodge the $5.99 shipping charge. That's the lowest price we could find by $13. It measures 32" x 29" x 16" and features a keyboard tray and side shelves.
Prefer another color? Walmart also has it in Espresso for $26.68, also with free in-store pickup.