although it's slightly above your budget ($100) I would have to recomend the Afterglow prismatic wireless (or wired) gaming headset it is very comfortable I normally can wear them up to 3 1/2 hours before I notice the slightest discomfort and it is designed for marathon gaming. It also has three sound profiles bass,immersive, and pure audio the sound quality is the best i've ever tried and the when you talk on the mic everyone can hear you clearly. It has audio controls on the left ear as well as the headphone jack (comes with double sided cable) and I also works with consoul as well as PC mac and all mobile devices.