AKG Acoustics PERCEPTION 120 - Manual (Page 24)

Configuration / Volume control
24 Perception USB
Use your recording software to set the volume. When using the microphone or
recording from a sound source, adjust the volume control and check the level
indicator.
For best results we recommend the highest possible volume setting to reduce
unwanted noise. The setting should not be too high, however, as this can
cause unpleasant distortion. This will normally be indicated in red on the
recording software.
Carefully increase the volume until the level display in your recording software
no longer shows an overload (red).
For best results when recording speech we recommend placing the
microphone 20 to 40 cm (8 to 16 inch) in front of the speaker(s).
Level settings
Figure 11: Volume control