"what is the 40 cents added to my final value fees"
It's part of eBay's Final Value Fee structure. Here's a quote from the User Agreement, with some highlighting:
[Start of Quote]
We charge one final value fee when your item sells, and you don't have to worry about third-party payment processing fees. This fee is calculated as a percentage of the total amount of the sale, plus a per order fee. For orders $10.00 or less the per order fee is $0.30, for orders over $10.00 the per order fee is $0.40.
The total amount of the sale includes the item price, any handling charges, any shipping costs collected from the buyer (some exceptions apply), sales tax, and any other applicable fees.
An order is defined as any number of items purchased by the same buyer at checkout with the same shipping method.
[End of Quote]
