L.A. Computer Company offers the Apple In-Ear Headphones with Remote and Microphone, model no. ME186ZM/A, for $44.99 plus $5.54 for shipping. That's the lowest total price we could find by $24. They feature a frequency response of 5Hz to 21kHz, dual drivers, steel mesh caps to protect the drivers, a remote (click here and scroll down to check Apple device compatibility), and three different sizes of silicone tips.
Of note, the provided model number is ME186ZM/A, which appears to only be sold elsewhere by merchants in Europe, New Zealand, and Canada. In the U.S., the model number for these headphones is ME186LL/A; however, the specifications of both model numbers are identical.