SAN FRANCISCO -- Tempur-Pedic tpx said Tuesday afternoon that it is building a new manufacturing plant in Albuquerque, N.M. Construction on the plant will begin this month and is scheduled for completion in the summer of 2006. The company said the Albuquerque plant will bring 250 to 300 jobs to the area. The mattress company said the plant is being built to meet manufaturing needs for the Western states, as well as servicing mattress customers in Mexico and South America. Tempur-Pedic said the cost for construction is expected to be approximately $90 million. On Tuesday shares for Tempur-Pedic closed up 9 cents to $12.34.