That's a broad question and most certainly depends on one's definition of quality. There are all different varying levels of quality, in your case the question should be specific to the intended application and partnering equipment.
I believe you are shooting too low with regard to cable price relative to the very good partnering equipment, the Herus is an excellent sounding DAC and is capable of resolving differences in cables.
This thread isn't the place for a cable discussion (that sadly ALWAYS devolves into a war of words between staunch proponents of and skeptic/detractors of cable differences).
However all of that aside if it's a simple budget of $30-40 and no other considerations apply, I understand that too, everyone has to draw the line somewhere.
With all due respect to the other member who has suggested Monoprice, maybe you'd also take a look at a hand made in America cable?
The fine folks at HAVE, Inc. have been making custom cable assemblies since 1977. While they don't list a 1/4" stereo to RCA cable as something you can just select and order off their web shop, they do have a 3.5mm to RCA version that you can just call and get a quote for them to build, but substituting a 1/4" stereo plug for the 3.5mm plug. They will not charge much more for that variation.
Monoprice is certainly an option, at the risk of sounding like a cable snob I suggest you aim just a bit higher as an absolute minimum for this application.
Do you already own a suitable RCA cable? If so maybe a 1/4" male to RCA female adapter is your best bet?
You can definitely use the 3.5mm input, it probably has slightly lower specs for crosstalk and stereo separation compared to RCA, but it might be insignificant enough to be inaudible. HAVE would quote you on building that cable too (1/4" to 3.5mm) if you wished.
You don't even have to use the Gepco wire in the above product description, you can ask HAVE for a quote using Mogami 2534, Canare L-4E6S etc...
Lastly, this is where owning a soldering iron comes in handy, you can make a good cable with a relatively low parts cost.
Edited by MikeyFresh - 5/8/14 at 8:53pm