From n ≥ p(1 − p)zc2 ÷ E2, construct n ≥ 0.5(1 − 0.5)(1.96)2 ÷ 0.072 which gives 196 exactly. Then a sample of at least 196 listeners is required.
Note that, in the absence of information about the population proportion p, a conservative value of p = 0.5 is used. As p goes to 0.5, the required sample size increases because p(1 − p) is at a maximum when p is equal to 0.5 and setting p at 0.5 ensures a sample size large enough to give the desired margin of error.
Also, zc = 1.96 corresponds to 0.95 or 95% in a Table Of Proportions Of Area Under The Standard Normal Curve.