Consider the following data supplied by Cotton Tops, a t-shirt distributor:

Annual sales: 26,000 shirts per year

Carrying costs per shirt: $1.23

Purchase price per shirt: $4.92

Equipment set up costs: $1,000

Given that the manager charges equipment set-up costs as a separate cost to the purchase price of $4.92 per t-shirt, calculate how many orders will be placed per year using the economic order quantity model.