You can calculate the size using the following formula:
x = song length in seconds
y = bitrate in kilobits per second
(x * y) / 8
Divide by 8 to get the result in kilobytes (kb).
So for example, if you have a 3 minute song
3 minutes = 180 seconds
128 / * 180 = 23 040 23 040 /8 = 2880
, 1024:
2880/1024 = 2,8125
, , 192 /, :
(192 * 180)/8 = 4320 /1024 = 4,21875