Some of the items like books, when you list them, ebay tells you the average price it sold for. The problem with that is  that the person who sold the item may have had a 99 cent sale, had someone snipe at the last minute, it may have been the only sale for that particular item and is an average of 1. The condition may not have been the greatest. The idea of an item in pristine condition, 1st edition, odd title going for a super low price is not even worth listing on ebay and would be better to be given to charity or sold at a garage sale then that. If the ebay auction or store is your business that is not what we want. Profits have to be made. Now that the mailing costs are so much all aspects of the process must be considered. Tape, Packing material, Costs for computor software, IP, ink, printer paper, boxes, bags and shipping costs.  Don't forget gas and time spent wrapping and standing in line at the post office. If you don't make a profit you don't have a business.