what are parameters underlying quality and price of headphones with mike?

these headphones with mike http://www.bestbuy.com/site/HP+-+Stereo+Headphones+with+Microphone/9108743.p?skuId=9108743&ci_src=14110944&ci_sku=9108743&ref=06&loc=01&id=1218024213082 sell for $40. These ones Rakuten: Online & In-Store Cash Back | Shop 3,500 Stores! sell for $15. Search hard enough and you will find some for $80.

Well, so looking beyond the “all the market will bear” greed mentality, what are the underlying functional/quality parameters differentiating the various gadgets of this type?

I guess one such parameter that I can see with unaided eye is the shape/size - the more expensive ones seem to have bigger headphones thingies (whatever the technical term - the thing that goes on the ear) than the cheaper ones. Which of course begs the question, is this merely cosmetic difference used for product differentiation? Or do bigger ones contain bigger, more expensive sound receiver gadgets? Or do bigger ones just constitute a more pleasant experience which could then conceivably be achieved by manually installing a bigger “case” on top of cheaper smaller version?

Having bought several sets for my son over time the more expensive ones fit better and sound better, but last no longer. About 9 months to a year or so is about how long they last before self destructing.