DUBLIN, Jan 30 (Reuters) - U.S. medical device maker Allergan will close its breast implant factory in the east of Ireland and shift production to Costa Rica, resulting in the loss of 360 Irish jobs, it said on Wednesday. Production at the plant in Arklow, south of Dublin, will be phased out over the next two years, with restructuring and transition costs of between $60 million and $65 million expected, Allergan said in a statement.