Context: CREATE TABLE table_1601027_1 (earpads VARCHAR, headphone_class VARCHAR, us_msrp VARCHAR)
Question: How many values for earpads correspond to the headphone class Prestige and a US MSRP of $79?
Answer: SELECT COUNT(earpads) FROM table_1601027_1 WHERE headphone_class = "Prestige" AND us_msrp = "$79"