If it is a northeastern Arkansas cemetary, you would also need to include how many fought on both sides. Actually, in my opinion, it is impossible to say as the completeness of records varies from regiment to regiment even from company to company. In my own experience doing research, I know one company of the 8th Arkansas lost its previous rolls on the the retreat from Corinth, while within my own family, 3 ancestors I know to have served have no records save a widow's pension application in one case.