I use a Zoom H2.
It’s a bit over the price range that you specify, but the recording quality is very good and it can record in MP3 or WAV format.
Recordings can be transferred easily to the computer using the included USB cable, and it can even be used as a stereo USB microphone.
Also, see here: https://forum.audacityteam.org/t/recording-equipment-for-voice/17203/1