Managed fees not adding up?

[goodlifeshoppe]

It seems like more than a few of the fees don't add up on my eBay transactions. Can someone tell me if I'm crazy?

Here's one example.

I sold a Funko POP! for $19.99 with free shipping to someone in Lubbock, Texas.

Lubbock has a tax rate of 8.25%. which gives the transaction a total of $21.64 after tax. 

The final value fee for this item is 12.35% of the transaction total + .30 cents

$21.64 x .1235 = $2.67

$2.67 + $.30 = $2.97 should be the final fee.

eBay charged me $3.02.

Can anyone make sense of this?