You got it mixed up. 320 in the 320kbps mp3 refers to the bitrate. While 192 in the 24/192 is the sample rate in kHz. Both are different. 320kbps mp3s are actually 16/44 files. So you can see 24/192 or a 24/96 is bigger than 16/44.
So 320kbps mp3 files are the same as 16/44 files? That's news to me, as I understood 320's are compressed files and 16/44 files fall into the lossless, or uncompressed file category.