Walmart offers the JVC HARX300 High-Quality Full-Size Headphones in Black for $12.32. Choose in-store pickup to dodge the $4.97 shipping fee. That's the lowest price we could find by $3, excluding the mention below. They feature 40mm drivers, a gold-plated 3.5mm plug, and cushioned ear cups.
A close price: Home Depot has it for $12.37 with in-store pickup.