I used a free program called Smart Audio Converter
http://www.smartaudioconverter.com to convert my MP3s to RAW (A-Law) files. I set the sample rate at 22050 HZ (there are other options on the converted). It sounded absolutely awful, but it was definitely changed to the mp3 file I converted.
The Fikon files appear to be the battle music files. I cannot confirm which is which since I changed them all.
Now the trick is to find some usuable .al files or play around with the conversion settings so the new battle music sounds better.