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A new productivity application just surfacing claims to be the first one to include editable Office functionality for the iPhone. It is called MobileFiles Pro and it costs around $10.

MobileFiles Pro, developed by Quickoffice, allows for editing and saving of Microsoft Office Excel files in the .xls format, Wi-Fi file transfer to and from a desktop (Mac and PC), and the ability to access and synchronize with Apple MobileMe accounts. The Excel editing includes support for over 125 functions and format options ranging from font style and cell color choice to inserting and resizing rows and columns.

MobileFiles Pro also provides remote access to MobileMe iDisk files, synchronizes changes and uploads new files to iDisk and provides local passcode protection of the entire application.