To be ready for mass production from early November, Homido is a french/chinese company making a Virtual Reality Headset in which you can put any smartphone from 4″ to 5.7″, with 5″ being the optimum size they say see http://homido.com/compatibility/ The retail price is to be about $89/69€. The optics are from Taiwan they offer different lenses and a comfort adjustment. They will try to catch the Christmas season, they include 360 video playback software for Android and iOS, and some of the 360 video recording solutions such as the 3D Heroes adapter for 6 GoPros and other cheaper solutions doing it for cheaper.
You can contact Homido here (please only contact if you’re a serious distributor):
Mathieu Parmentier, co-founder
Mobile: +33 676512477