ebay final value fee charges?

i was just wondering if ebay charges final value fees for just the selling price of an item or does it also charge for the shipping amount as well? for example, if i were to put an item for 135 dollars with 30 dollars shipping ( based on the buyers location ), would that mean that i would get 33 dollars deducted, totaling to 132 dollars after the fees? another example is if i put shipping as free, but still put the item weight and dimensions, does ebay still automatically take away 10 percent from what the shipping cost would be? so in other words, you would not be able to avoid the shipping fee if you put free shipping as an option? what if your selling an item that really weighs 20 pounds but you try to avoid the shipping fee ( if there is one ), by putting the item weight at the minimum, like 1 ounce, and the smallest dimesions possible that the post office can take for shipment, and using the free shipping option. would this make the shipping portion fee ( again, if there even is one ), to a very low number? i know that paypal takes 2.9 percent of the selling price, plus 30 cents. i was just curious on this whole final value shipping cost that everyone is talking about, i dont seem to get it. i hate to sell something, where i carefully measure the shipping costs, final value fee of just the selling price and paypal fees, to get my small profit of a few dollars, only to find out that i actually lost money.