How does eBay determine the value for fees

When I sell an item the value used for calculating fees is higher than the total of the payment, any GST and eBay fees

 

Example: Sales Price; $67.54, Postage : $12.70 Total  Received from Buyer $80.24

Fees calculated on $82.74

Why is the selling price being inflated for the fee calculation?

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did you use any listing upgrades?

 

What fee % are you being charged?

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