Last year when I sold off a bunch, I checked FedX and UPS and almost had a heart attack over their rates. IIRC $135 was the cheapest...
I then went thru the GB list of FFLs in Tucson.
There are a few that will do a transfer for $20 if you have a CWP but about the best i found was $25... some are as high as $50 and some won't do outgoing transfers.
I ended up going to Thunderstick off Speedway and they treated me fairly, plus they are a family run business so you deal directly with the owner.
I took my own USP Flat-rate box, packing, copy of the USPO on-line rate for shipping + insurance and the FFL's form the buyer has to sent you and they did the rest (checking the FFL license and taking it to the PO). The only charge above postal costs was their FFL Fee.
You pretty much know what the shipping will be on flat rate but the insurance is what kills you... generally about $30~$45 on a 500~1000 value so I don't recall any handgun that cost less than $70 to ship when all costs are figured in. FFLs on GB can obviously beat that cost or you can just price accordingly with "free" shipping...