The Almac Corporation has dedicated its new North American Headquarters at Fretz and Wambold Roads in Lower Salford Township. The company is closing a division in the Audubon section of Lower Providence Township.  Workers have been moved from there to the recently-finished 240,000-square-foot Lower Salford complex with two buildings.  The company also hired 300 new people.  It was under construction for about two years at a cost of about $120 million.  Almac is an Irish company that provides clinical trials, packaging, labeling and other services for Merck, Glaxo Smith-Kline and other pharmaceutical firms.