Anyone good at maths? audio bitrate calculating!

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South Wales
Ive got an .flv file here and here is the information i can collect from it.

General
Format : Flash Video
File size : 169 MiB
Duration : 1h 0mn
Overall bit rate : 388 Kbps

Video
Format : AVC
Format/Info : Advanced Video Codec
Format profile : [email protected]
Format settings, CABAC : Yes
Format settings, ReFrames : 1 frame
Format settings, GOP : M=1, N=60
Codec ID : 7
Duration : 1h 0mn
Width : 512 pixels
Height : 384 pixels
Display aspect ratio : 4:3
Frame rate mode : Constant
Frame rate : 30.000 fps
Color space : YUV
Chroma subsampling : 4:2:0
Bit depth : 8 bits
Scan type : Progressive

Audio
Format : AAC
Format/Info : Advanced Audio Codec
Format profile : LC
Codec ID : 10
Duration : 1h 0mn
Channel(s) : 2 channels
Channel positions : Front: L R
Sampling rate : 44.1 KHz
Compression mode : Lossy


I dont want to keep it as an flv file but im unsure what audio codec and bitrate to get it at to remain all of the quality without just throwing it into a flac file and creating a 300MB+ file.

Any help guyes?
 
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