44.1 AND 48 DO NOT DIVIDE INTO EACH OTHER
Every rate on this sheet but one comes from two numbers: 44 100 and 48 000. Inside a family everything is simple — 88.2 is 44.1 doubled, 176.4 is it quadrupled, and the same holds for 96 and 192 in the family of 48. Converting within a family means dropping every second sample, or putting one between each pair.
Between the families there is no simple multiplier at all. 44 100 to 48 000 reduces to 147 : 160, and those are already the smallest whole numbers. To convert one into the other exactly, the rate has to be raised by a factor of 160 and then every 147th sample taken — which is why 44.1 ↔ 48 costs noticeably more than doubling in any program, and why it is the conversion on which a good resampler is told from a poor one.
32 kHz belongs to neither family: it is exactly two thirds of 48 000. Its Nyquist limit is 16 kHz, so it does not carry the top of hearing at all, and it stands in the standard as a transmission rate rather than a recording one.