Walmart offers the Panasonic Over-the-Ear Headphones in White, model no. RP-HX250M-K, for $17.11. Opt for in-store pickup to avoid the $4.97 shipping charge. Aside from the mentions below, that's the lowest total price we could find by $3. They feature 32mm drivers and in-line remote.

A couple close prices: Amazon has these headphones in Blue for $17.65 $17.53 with free shipping for Prime members, and Panasonic sells them in White, Blue, or Black for $18 with free shipping.