It does not state if your AC supplies are Peak or RMS but a reasonable guess is that the maximum swing your output can make is going to be under 12V.
The input impedance of the circuit will be between 33K and about 50K depending on frequency. Overall gain of the circuit is about 20-ish It would help to know what the signal looks like coming out of the PIC, but a single pole filter is not really going to get rid of enough garbage for you, especially if there is a fair amount of 44 KHz stuff around. It would certainly be better than nothing. However, a couple RC stages should be able to knock it down enough to not be an issue for your amplifier and power dissipation at least.
But first, for your original question, redo your power calculation with a maximum of 12V and a maximum frequency of 20 KHz to see how much power will be in the resistor. Also, that's 12 V P-P. For sizing the resistor, it would make more sense to use RMS - call it 4.2V
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