HORSHAM, PA. — Bimbo Bakeries USA said this week that it will close its baking plant in Easton, Pa., by the end of the year. The plant, which employs 200, makes hamburger and hot dog buns. “This was a difficult decision because of the committed team of associates at the Easton bakery,” said Rod Cunha, vice-president of manufacturing for Bimbo Bakeries USA. “However, the age of this facility and its landlocked nature makes it incapable of competing effectively in the marketplace.” The announcement comes a little more than seven months after Bimbo purchased 30 acres of land in Macungie Township, Pa., to build a new $75 million bakery that will bring more than 100 jobs to the area and produce bread and buns for the Northeast. The Macungie bakery is expected to begin operation in early 2014.