Come in and help me [Rush rally 3]

[dereck1]

Hi everyone! How are you? I have a file and need to open it help me?
Termination of the .cpu file apparently contains .m4a files and some mp3 .... aluigi I invoke you.
Name of game (Rush rally 3 for Android and Ios)

[aluigi]

Ok for the non-compressed files but no solution for the compressed ones:
http://aluigi.org/bms/rush_rally_3.bms