Walmart has this highly reviewed Modern Sleep Cool Gel Ventilated 8″ Memory Foam Twin Mattress on Rollback for $87.37 (reg. $174).
This mattress is a medium firm gel foam twin mattress that would be perfect for a kids room or buy two for an afforadable option for a bunk bed (with a bunk board under). The top 2″ is made to be breathable and regulate temperature. The bottom 6″ is a high density base foam.
The King and California King are also currently on Rollback if you are looking for a great mattress for a guest room. Shipping is free or you can select in-store pickup if available in your area.
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