Select a frequency of 10,000 Hertz as your audio cutoff frequency. Choose a capacitor value that is readily available at the electronic store or in your electronic hobby kit. Choose 1 microFarad (0.000001 Farads) as the value for the capacitor.
Divide 0.159 by the product of the cutoff frequency (10,000) and the capacitor value (0.000001) to obtain 15.9 ohms.
Refine your calculation to take into account variations in actual resistor and capacitor values. Use a 10-ohm variable resistor and a 10-ohm fixed resistor for your actual circuit design. Adjust the 10-ohm variable resistor in your design such that audio frequencies above 10,000 Hertz will be attenuated. Measure the value of the variable resistor that gives optimum results and add it to the measured value of the 10-ohm resistor to determine the final resistance value.