the audio-technica ath-m50 + clipon mic would be a good option for that price, but it's wired and doesn't support surround (if that even matters)
i don't know of a decent cross-platform model for under $100 that are also wireless. Tactic 3D omega
- if you're willing to go $30 higher, this is one of the only other good wireless models out there that'll work on all platforms and don't cost $300 like the astro a40/a50s
good luck man!