I came across this gem over at Best Buy this afternoon and this little thing works perfectly!!
ONLY $7.44 (straight up regular price!!)
Kyocera - Accessories -- Kyocera cell phone accessories
It is located in their cell phone section where they display the Virgin Mobile phones etc.
There are several buttons on the controller that do not work with the Pearl obviously because it was designed for a sepecif phone. However., the PLAY/STOP button DOES work to play and stop movies AND mute phone conversations.
I tested incoming calls while playing movies and it works great!
Also it comes with a detachable 3.5 mm headset for "regular" use. This also means you can attach ANY of your own headsets and use the mic feature with it!
Cant beat the price folks and it works!