Final answer:
Low pitch sounds are perceived by hair cells located at the apical end of the basilar membrane, in accordance with the place theory of pitch perception.
Step-by-step explanation:
The perception of low pitch sounds involves hair cells located at the apical end of the basilar membrane.
Since different portions of the basilar membrane are sensitive to sounds of different frequencies, it stands that the hair cells at the apex, or tip, of the basilar membrane are most sensitive to the low-frequency sounds.
Frequencies as low as 20 Hz are detected by these hair cells at the apical end.
The place theory of pitch perception supports the idea that low frequencies travel farther along the membrane before causing appreciable excitation of it, and that the exact point of excitation along the basilar membrane correlates to the pitch that we perceive.