Headphones that cost over $100 account for 43% of all US headphone revenue

"Sales of headphones priced over $100 have become the engine of growth in the audio market as a result, growing 65 percent (units) in the first half of 2012 and accounting for 43 percent of all headphone revenue, according to The NPD Group's Retail Tracking Service. Monster accounts for approximately half of the sales in this segment."

Source:  Cnet, 13th September 2012