Lowest cost processor for 192k to 3.072m 16 x upsampling audio

Hi

I need to take in I2S or SPI 192Khz 24 bit audio and and upsample it with FIR filters to 3.072mhz. Then take that 3MHz audio and attach another eight bits onto it as a control byte. That resulting 3.072 X 32 bit data stream should be then output as parallel data.

I would like to achieve this at the lowest cost. Can the great brains on this forum recommend a part and tools to achieve this? I only need to do this task. It is my first FPGA project so a good starter kit with examples would be great. A low pin count easy to solder (non bga part) is preferred.

All advice appreciated.

Regards