Walmart offers the Dorel Home Manila Twin Metal Bed for $67.07. Choose in-store pickup to drop it to $44.59. (Amazon charges the same with free shipping.) That's the lowest price we could find by $44. It measures 78" x 42" x 44" and features Victorian-style finial detailing and metal slats.

Update: It's now sold out at Walmart; however, Amazon still offers it for $44.59 with free shipping for Prime members.