Walmart offers the KRK KNS8400 Closed Back Studio Headphones for $71.16. Order via in-store pickup to drop the price to $69.32. That's the lowest price we could find by $31 (excluding the mention below); several stores charge $150. They feature 40mm neodymium drivers, a 5Hz to 23kHz frequency response, adjustable padded headband, swivel earcups, detachable single-sided OFC cable, and inline volume control.

A close price: Amazon charges $71.16 with free shipping for Prime members only.