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Encoding low quality audio with, again, low quality settings will result in even worse audio. Source bitrate has nothing to do with output bitrate. If you encode 32kbs mp3 with 320kbs aac you will preserve that very bad quality. If you encode 32kbs mp3 with 32kbs aac you will make audio with even worse quality.
Encoding 384kbs 5.1 AC3 does not make much sence if you want to keep 5.1 sound, even if you use AAC encoder al even AAC encoder needs over 256kbs to preserve transparency. With 640kbs 5.1 AC3 you could save some space by re-encoding into AAC with 256-320kbs.
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