Amazon offers the Step2 Easy Steer Sportster Push Buggy Car, model no. 727600, for $39.99 with free shipping. That's the lowest total price we could find by $16. It features a seat belt, steering wheel sound effects, and folding handle.
Amazon offers Prime members the Step2 Lifestyle 22-Piece Pots & Pans Playset, model no. 700399, for $6.99 with free shipping. (Non-members can spend $35 to qualify for free shipping; otherwise it adds $6.71.) That's the lowest total price we could find by $7. It includes plastic dinnerware, silverware, serving spoon, spatula, salt & pepper shakers, pitcher, pouring pot, boiling pot, frying pan and two lids.