Class that will read from microphone, write to speaker, and convert formats

Hello, I need a class to be written using AudioUnit/AudioToolbox that will be able to read data from iPhone's microphone, in realtime convert the data to AAC or iLBC, and store that data in the buffer. Class must work both ways, which means it also needs to read the incoming buffer, decode from AAC or iLBC, and write it to iPhones speaker. I need it urgently. I can pay 50-70$.