https://www.amazon.com/gp/offer-listing/B002I0J51U/ref=mw_dp_olp?ie=UTF8&condition=all - 45 x 2 = 90 dollars
https://www.amazon.com/Sony-PlayStation-Camera-Bulk-Packaging-Pc/dp/B0072I2240/ref=mp_s_a_1_4?dchild=1&keywords=ps4+eye+camera&qid=1594984789&sprefix=ps+eye&sr=8-4 - 25 x 2 = 50 dollars
A Google cardboard with pingpong ball = 10 dollars
Total cost:- 150 dollars.
Setup https://youtu.be/lJyIHCMDINA
I am assuming you already have a phone