Sony released its new entry-level CH-720N noise-canceling headphones in 2023. They're quite good, but if you can't afford them (they list for $150), the company's new budget on-ear CH-520 headphones are an intriguing option for only around $50.
They lack noise canceling and are pretty no-frills, but they feature good sound for their price, are lightweight and pretty comfortable for on-ear headphones, and also have excellent battery life (they're rated for up to 50 hours at moderate volume levels). Additionally, they have multipoint Bluetooth pairing, so you can pair them with two devices simultaneously, such as a smartphone and computer, and switch audio. Voice-calling performance is decent, though not up to the level of what you get with the CH-720N.
Note that there's no wired option -- this is a wireless Bluetooth-only headphone. The CH-520 offers overall balanced sound with decent clarity. The bass has some punch to it but doesn't pack a wallop, and you're not going to get quite as wide a soundstage as you get from Sony's more expensive over-ear headphones. But these definitely sound better than Sony's previous entry-level on-ear headphones and sound better than I thought they would. I tried the white color but they also come in blue and black.