Make an AudioEncoder subclass for iSAC

BUG=3926

Previously committed: https://code.google.com/p/webrtc/source/detail?r=7675
and reverted: https://code.google.com/p/webrtc/source/detail?r=7676

R=henrik.lundin@webrtc.org, kjellander@webrtc.org

Review URL: https://webrtc-codereview.appspot.com/25359004

git-svn-id: http://webrtc.googlecode.com/svn/trunk@7871 4adac7df-926f-26a2-2b94-8c16560cd09d