Philips DVP5960

Hello all,
I recently purchased this player as a dvd player so my Philips 963sa could do the cd&sacd duty only. This player has a load of features including upsampling and HDMI. When I upsampled to 88.2 the sound was lower than the sampling at 192. This should be done in the digital format and if I'm correct should not affect sound levels. Need some insight on this and as always enjoy the music.