Found a clearance table full of ONN VR headset at Walmart in NJ. originally $5 marked down to $2. From brickseek, I found them as low as $1 in another walmart near me. I will be returning the ones I got before posting this. Not a great brand. but for $1 you can step up from cardboard.
YMMV
https://brickseek.com/walmart-inventory-checker?sku=187088616
https://www.walmart.com/ip/ONN-Vi…14&veh=aff
No controller though. I tried it on, just OK for the budget. May be I tried with sh**ty phone