CREATE TABLE table_1601027_1 (earpads VARCHAR(255), headphone_class VARCHAR(255), us_msrp VARCHAR(255))
How many values for earpads correspond to the headphone class Prestige and a US MSRP of $79?
    
SQL: SELECT COUNT(earpads) FROM table_1601027_1 WHERE headphone_class = "Prestige" AND us_msrp = "$79"