Dell Computer has eliminated more than 130 jobs in Texas. The layoffs occurred due to a restructuring of the company's product development effort and its annual performance assessment of workers in its products group. Roughly 20 to 30 jobs were cut in product management, engineering and software testing, with those employees eligible to find other jobs within Dell, said company spokesman Mike Maher. The other cuts came through Dell's annual evaluation of its employees. Although Dell engaged inin 2001, the company added more than 4,500 jobs in the 12 months ended Jan. 31, 2003.