Columbia Men's Watertight Jacket for $24.99.  Shipping is $5.95, so the total comes to $30.94 shipped.  Here is a screenshot for reference.  Note that this price is only available for Dirt/Black and Grout colors.  The shell is made of 100% nylon with polyester lining.  Most places have this jacket for over $49.
Originally posted earlier, this post has been revised and is just a friendly reminder.