Shipping & Handling is more than just the cost to ship; I think a lot of people forget this. Handling often includes the cost of the packaging materials such as boxes and protective foam so your item arrives unharmed (UPS often isn't kind to boxes) as well as the labor that goes into packaging up your item in said box(es), setting up shipments and printing out labels. All that takes time and someone needs to do that work and get paid for it.