Abbott Laboratories ( ABT) said on Sept. 15 that it will eliminate 160 jobs from its testing unit. The manufacturing jobs will be cut by the end of 2012. The work will be outsourced to contractors. The layoffs are part of a larger restructuring program Abbott Labs announced in January. At that time, the company said it will lay off 1,900 employees, or 2% of its work force. As a result of the restructure, Abbott expects to incur about $295 million in charges over the next few years, including about $165 million in 2011. The latest round of layoffs come after Abbott handed out pink slips to 3,000 employees in September 2010.