I got a set of PX22 for my PC for the $50 price mark. They aren't the greatest but they get the job done. Really wouldn't recommend them because for a few more dollars you could probably get something a lot better. The bass on these are not that great but the clarity is excellent. Plus you can use them for PS4, smartphone, tablet, etc...
Edit: I've heard the bass is better when used with a PS4
Either way for $50 I wouldn't expect much more from them. Decent headset for the price if you are a casual gamer who doesn't have to have the best of the best.