100 - $38.50 $0.39 per item, includes $3.50 GST) 200 - $71.50 $0.36 per item, includes $6.50 GST) 300 - $104.50 $0.35 per item, includes $9.50 GST) 400 - $137.50 $0.34 per item, includes $12.50 GST) 500 - $170.50 $0.34 per item, includes $15.50 GST) 600 - $196.90 $0.33 per item, includes $17.90 GST)