auzentech m40x for ~$77 seem to fit the bill but you would need to add a boom-mic to it.
I think you mean Audio Technica? That's who makes the
M40x's you speak of at least.
Auzentech is a defunct company last I had checked...though I do still have my Auzentech X-Fi Forte PCI-e card. Was amazing back in the day, bought it brand new in 2009. I retired it when I went with my Aune T1 DAC/AMP. But I keep it just in case I end up needing to slap an audio card back into one of my systems.
I know there's a lot of JVC products that aren't built like tanks, but for all the plastic the RX-700's have they are very tank-like indeed... mine have taken falls, hits, been stepped on, crushed in boxes being moved, thrown...you name it. Still holding strong...but sounds like the OP's kid gave them very well-used faithful service.
Might be time to step up to something a little more resilient...but frankly for a budget headphone, if you can still find them for around $35, I can't recommend another pair that would be better all-around. There's plenty of other options though if you do decide to re-enable the 2013 budget of $100. I'd be crazy to not recommend my current and now long-running favorites from
Massdrop. The AKG K553 Pro's, which can be had for as little as $125 shipped. They're worth MSRP though. No active drop currently, but there was at least 10 drops last year and over 300 requests now so I'd expect they'll try to make another drop happen.
The AKG's sound better, are smaller, lighter, fit better and are far more comfy than the RX700's. They're also made out of metal, so hopefully will hold up pretty damn well...though like anything, abuse is abuse. Everything breaks after so much of it. They also have excellent passive isolation for inbound and outbound sound. I'm super impressed every time I throw these on. I may miss the speed of my HE-400 ortho's, but I don't miss the rest of their qualities or sacrifices when I have the 553's on my dome.
Edit: Seems
Amazon has them for just under $140. I realize that's over the original budget set years ago...but they're worth it. Maybe not for a kid, but maybe. Depends on their needs. My teenager uses mine from time-to-time because he wears glasses and is particularly sensitive to pressures and discomfort.