You need to see what price your competitors, and there are many, if you put in mattress toppers into Search, 12,000 items appear, and your prices are not the cheapest.
Look at your ad for mattress topper, Scroll down eBay have shown potential buyers, similar items, and they are priced much lower than yours.
It's a very competitive market you are in , buyers when faced with a choice will use the Best Match option and select Lowest price first.
@planetoi0