Normally it is strange if this error happened. Potential causes might be when some strange project or some strange libraries/modules setup is done. Manifest merge errors happen usually in Unity but sometimes even in AndroidStudio.
Example of such error (message might be different based on build tool and version):
Manifest merger failed : Attribute activity#com.startapp.android.publish.ads.list3d.List3DActivity@theme value=(@android:style/ButtonBar) from AndroidManifest.xml:74:13-53
is also present at [:sdk] AndroidManifest.xml:30:13-49 value=(@android:style/Theme).
Suggestion: add 'tools:replace="android:theme"' to <activity> element at AndroidManifest.xml:73:9-74:56 to override.