At 128 kbps, roughly 1 MB is used per minute of audio. Therefore, a 27.59 MB file contains about 30 minutes and 8 seconds of content.
This stands for 128 kilobits per second. It indicates the amount of data processed every second to represent the audio. 128kbps mp3(27.59 MB)
MP3 is a "lossy" format, meaning it discards audio data that the human ear is less likely to hear to reduce file size. Audio Quality & Usage At 128 kbps, roughly 1 MB is used per minute of audio