newegg offers the Bravo View Automotive Headphones, model no. IH-07AB, for $25 with free shipping. That's $3 under our December mention and the lowest total price we've seen. (It's a current price low by $1.) Features include 20Hz to 20kHz frequency response, infrared transmitter, auto-off function, and fold-flat design.
Note: These headphones are designed for use with in-car video systems with an infrared transmitter.