Here is a link that will explain everything you want to know about Ebay Fees as of this day, September 1, 2013. See the link below.
There are new fees for Ebay Sellers starting May 1, 2013. View the video below for more information. Also, click on the link after the video to study the few chart. You might even want to print it out and keep it posted near your computer.
FEE CALCULATION INFORMATION
Prior to now Ebay Fees were harder for sellers to understand. Look at the video below which provides a clear explanation.