[x2drich2000]

Hello William, it really varies depending on the category, if you have a store, are a Top Rated Seller, etc. For card categories, non-store, excluding insertion fee, the breakdown should be as follows.

Ebay includes any shipping charges - 10% of sale with a $750 cap
Paypal - $0.30 + 2.9%

So for a $100 item (including the shipping), The fees would be:
Ebay: $10
Paypal: $0.30 + $2.90 = $3.20
Total $13.20 or 13.2% of the total sale.

In my case, having a basic store and top rated seller, the same $100 sale would be as follows:
Ebay: (9.15% store rate - 10% TRS discount = 8.24%) or $8.24
Paypal: $.30 + 2.90 = $3.20
Total of $11.44 or 11.44%

Also note that if you have an insertion fee of sometime (everyone gets 50 free each month) or add premium services those need to be factored in as well. Also, I believe I read earlier today that fees are going up again in May, but I haven't really looked at that yet.