Abbott Laboratories plans to close its manufacturing plant in Whippany, where 134 people work. It recently agreed to sell the plant to another company, which will take over the building in December, according to a spokesman. He was unable to say what the new owner will do with the building. Abbott Labs also plans to close a research and development center in Parsippany, where 83 people work, by March 2009. He said that closing will be gradual. He said some workers will be able to transfer to a company center in Illinois and some will be able to work from home. The company plans to expand a research and manufacturing facility in South Jersey after moving 250 workers from East Windsor to Princeton, creating 87 jobs.