The following future closings and permanent mass layoffs were reported in Alabama. · Beaulieu of America is laying off 140 employees at 10235 Al Highway 168 in Boaz on Dec. 3. · GAF Materials Corp. is laying off 97 employees at 2400 Emogene St. in Mobile on Nov. 30. · KB Toys Inc. is closing down and laying off 58 employees at 3326 Atlanta Highway in Montgomery on Dec. 15. · Pemco Aeroplex Inc. began laying off 300 employees at 1943 50th St. North in Birmingham. · Siemens VDO Automotive Electronics Corp. has started laying off 48 employees at 100 Electronics Blvd. SW in Huntsville. · WestPoint Home is closing its plant at 3300 23rd Drive in Valley on Nov. 29 affecting 300 employees.