31 5  Finance costs 2008 2007 a  ctual a  ctual $ $ Interest on finance lease 408 2,970 Total finance costs 408 2,970 6  Administration costs 2008 2007 a  ctual a  ctual $ $ Audit fees for financial statement audit 22,360 22,920 Audit fees for NZ IFRS transition 7,500 0 Operating lease expense equipment 9,199 0 Operating lease expense premises 500,302 443,067 Staff travel 23,375 11,601 Website development expenses 4,808 506 Other 329,355 322,776 Total administration costs 896,899 800,870