Can anyone explain this? FVF different, same items & sold value, same shipping cost?

[bears_2_adopt]

I am so confused with eBays FVF calculations. I recently listed and sold an item. The FVF for that was $7.66. I had a second of the same item, so I photographed it, changed the pictures on the item in Sixbit (my replacement for TurboLister) and posted it it several hours later (same day though). That second item sold quickly also. The FVF, which I noticed when I was doing my accounting work, was $7.18.  See the screenshot of the transactions:

I am scratching my head. I looked at eBays explanation of FVF, and their examples, and the only thing I can see that just might possible explain it is on the "Transactions" page for the orders that show, in little, teeny-tiny print, "variable percentage".

But why would it change for the same item, same selling price, over the course of several hours?

I am so baffled!!!

[coffeebean832]

Fees are charged on the total amount the buyer pays, including sales tax. Different buyers, different states, different sales tax.

[rock.star]

The shipping amount is different. 

[luckythewinner]

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@bears_2_adopt wrote:

I am so confused with eBays FVF calculations.

But why would it change for the same item, same selling price, over the course of several hours?

I am so baffled!!!

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The fees you pay are calculated based on the total amount the buyer plays, including any sales tax that eBay collects and remits on your behalf. If there was a difference in sales tax, the fees would be slightly different.