Why is my final value fee always slightly over 10 per cent?

I noticed that my final value fees are always slightly over 10 per cent and I can't figure out why.

 

Recent example: I sold some pins from Canada to Canada, auction style, for $26 CDN. There was no listing fee, no upgrades of any kind, no shipping costs. It was the most simple straightforward scenario I can imagine.

 

Anyway, my FVF was $2.73, a percentage of 10.5% - where is this 0.5% coming from? I can't find it anywhere on the eBay site.

 

I looked at some older auctions with the same simple scenario and again, there's always a few pennies tacked on at the end with no easy explanation. I am an Above Standard seller with no strikes to my name. I can't figure it out. Help?

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Nothing you can do there just crooks ,and now you are also paying paypal fees on the money they take for there US  taxes