inexpensive audio headsets for computer elearning

RFQ Details

I am interested in receiving a quotation for inexpensive audio headsets to be used with a computer for elearning purposes. We would need to have the kind where we can remove the "foamies" and replace them so they can be used multiple times with different people.

Quantity of headsets: 10, 000
Quantity of replacement foamies: 60, 000

Can you please send me details for:
Cost per unit for headsets in US$
Cost per unit for foamies in US$
FOB location - are these already in North America or do they have to be shipped from overseas
If they come from overseas where is the port of destination
If they come from overseas what is the shipping charge in US$
If they are already in North America where would they be shipped from
Can you drop ship to 14 locations throughout Canada (4 locations), US (5 locations) and Central America (5 locations)
If it would be more cost effective we could have you drop ship to one location and then do the other shipping ourselves
I would also like to receive a picture of the item(s) you would suggest