There's really no logical way to figure out where the statues are located -- it's just a matter of searching. If you want to know where they are, read ahead.

Head to the main gates of the cemetery and turn to your right while facing them. The first statue is on the outer wall, in the corner immediately to the right of the gates. The proper setting here is 4.

Continue around the corner until you reach an intersection to your right. Then, look in the block of graves past the intersection and to your right, where you will find another statue on a tomb there. Set the transmitter to 9 to destroy this statue.

Finally, go through the center of the cemetery and head all the way to the far wall. Once you reach it, turn right, and look at one of the tombs to your right for the third and final statue. A setting of 6 will destroy it.