Calculating the size of an audio file requires determining the sampling rate, sample size, recording time, and number of channels. A 180 second stereo file at 44.1 kHz with 16-bit samples would be 30.28 MB in size. A mono file recorded at 11 kHz with 8-bit samples for 1000 minutes would be 528 GB in size. A high quality stereo music file recorded for 61 minutes at 44 kHz with 16-bit samples would be 614.3 MB in size.