Iggyman has a nice chart, but in all fairness you should subtract the 35 cents (or so) listing fee from the new fee chart to show that the break-even point is a sale price of around $38. That's their target audience.
I believe you can avoid this new fee structure if you just start the opening bid at $1 or more. So for items expected to sell for less than $38, start the bid at $0.95. If more then start at $1.00.
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