P=10⋅log2(124)+40≈10⋅(6.954)+40≈109.54 phonscap P equals 10 center dot log base 2 of 124 plus 40 is approximately equal to 10 center dot open paren 6.954 close paren plus 40 is approximately equal to 109.54 phons

Sones bridge this gap by mapping physical sound pressure directly to human auditory psychophysics. Calculating Perceived Loudness: The Sone Equation