Dell Home, via its Member Purchase Program, offers the Dell UC300 Pro Stereo Headset, model no. YXNW9, for $37.99 with free shipping. (Jet.com charges $2 more.) That's the lowest total price we could find by $8, although we saw it for $2 less last August. It features in-line call controls, a noise-cancelling boom mic, and carrying pouch.
Note: Dell's MPP is available to select groups, including students, government employees, military (active and retired), credit union members, and health care workers.