This error can be resolved by unchecking the convert higher bit rate songs option for your iPhone, iPad, or iPod.
- Connect your device to your computer.
- Open iTunes (if it doesn't launch automatically).
In iTunes, click on the Device icon in the top-left corner to open the device "Summary."
- Under "Options," uncheck Convert higher bit rate songs to 128 kbps AAC, then click Apply.
- Try transferring an audiobook to your Apple device using OverDrive for Windows or Mac again.