If money's no issue, how about something like Cirrus Logic WM8731 :
https://www.digikey.com/product-detail/en/cirrus-logic-inc/WM8731SEDS-RV/WM8731SEDS-RVTR-ND/5036734It's around 2$ in quantity (1000+)
The WM8731 or WM8731L (WM8731/L) are low power stereo CODECs with
an integrated headphone driver. The WM8731/L is designed specifically for portable MP3 audio and speech players and recorders. The WM8731 is also ideal for MD, CD-RW machines and DAT recorders.
Stereo line and mono microphone level audio inputs are provided, along with a mute function, programmable line level volume control and a bias voltage output suitable for an electret type microphone. Stereo 24-bit multi-bit sigma delta ADCs and DACs are used with oversampling digital interpolation and decimation filters. Digital audio input word lengths from
16-32 bits and sampling rates from
8kHz to 96kHz are supported.
Stereo audio outputs are buffered for driving headphones from a programmable volume control, line level outputs are also provided along with anti-thump mute and power up/down circuitry.
The device is controlled via a
2 or 3 wire serial interface. The interface provides access to all features including volume controls, mutes, de-emphasis and extensive power management facilities.
If you want something cheaper, may want to check out AK4951 that costs around 1.3$/100 or 1$ /500 :
https://www.digikey.com/product-detail/en/akm-semiconductor-inc/AK4951EN/974-1064-1-ND/5180415AK4951 is a low power
24-bit stereo CODEC with a microphone, headphone and speaker amplifiers. The AK4951 supports sampling frequency from
8kHz to 48kHz. It is suitable for a wide range of application from speech signal processing for narrowband, wideband and super wideband to sound signal processing for audio band.The input circuits include
a microphone amplifier, an automatic wind noise reduction filter of the proprietary algorithms and a high performance digital ALC (automatic level control) circuit, therefore the AK4951 can record with high-quality sound regardless of whether indoors or outdoors. In addition, the output circuits include a
cap-less headphone amplifier with a negative voltage generated by charge pump circuit and a
speaker amplifier with 1W output power. It is suitable for various products as well as portable applications with recording/playback function.
(but keep in mind it's listed as "not for new designs" - check out other parts from them which are "active", before committing to this part)