From my experience, paypal doesn't return the fee to to the seller. This could be the reason why it is a few dollars higher. Since all the money has been returned, the fees were probably taken from their own paypal balance or placed them in the negatives now. Not sure, just guessing.
FYI, the experience I'm basing that statement on: I was a seller on ebay and the buyer scammed me by saying they never received their package. Apparently, the shipping option that ebay gave me didn't track outside the US even though it stated full tracking from shipment to delivery. So since the status never updated outside of the US, the buyer just said he never received it and Paypal/Ebay sided with them. They gave them a full refund and I only had the exact amount received from the buyer minus the fees paypal already took. So when they gave the buyer a full refund, it placed my account into the negatives because paypal still kept the fees. I contacted them and said since they refunded the buyer, they should give me the fees back but they said no. Ebay also said no to returning the fees. I didn't expect them to but I was trying to recoup anything as I had lost over $1300 in the transactions.