Goodyear Tire & Rubber Co. yesterday reported a 6 percent drop is first quarter-earnings and, citing a bleak outlook for tire sales, said it will lay off 900 employes temporarily and idle another 1,125 in a one-week plant closing.

Charles J. Pilliod Jr., chairman of the No. 1 tiremaker, said the layoffs will result from cutbacks at the company's tire plants "to bring production to a level in keeping with current requirements."

The layoffs include 700 hourly and 70 salaried employes at a Topeka, Kan., plant. Goodyear confirmed. The company said others affected have yet to be notified.

In addition, starting Monday, the Jackson, Mich., tire plant will close for a week, with temporary layoffs for 1,125 employes. Another 350 Goodyear workers at Jackson already have been laid off. Goodyear isn't counting the plant closing as a layoff.

Goodyear said it earned $50.7 million (70 cents a share) in the first quarter on record sales of $2.02 billion compared with earnings of $54 million (74 cents) on sales of $2.01 billion a year earlier.

The return on sales was 2.5 percent, which the company said was "below our corporate objective."

The latest earnings were $7.5 million higher than those for the fourth-quarter of 1979, which were restated upward by $2.6 million to reflect capitalization of interest, the company said.

"The balance of 1980 is the period in question, as we are automotive-oriented and thus our financial success will depend to a degree on the recovery of the U.S. automotive industry," Pilliod said. "However, I feel strongly that once the industry's new fuel-efficient models are available in quantity, we will, see a resurgence of demand in all domestic automotive lines."

Pilliod attributed the record sales results to the strength of Goodyear's foreign operation's, particularly in Europe, Canada, Asia and Africa. Domestic results were disappointing because of low demand for U.S. automobiles and the difficulty of recovering increased costs in the depressed market, he said.

Union Carbide Corp., a major producer of chemicals and plastics, yesterday reported earnings of $6.60 a share in the first quarter, up from $1.91 a year earlier.

However, $3.26 a share of the 1980 profit resulted from the cumulative impact of an accounting change on depreciating machinery and equipment mandated by the Financial Accounting Standards Board.The operating earnings were $3.32 a share. The earnings also were aided by a gain on foreign currency translations of 19 cents a share.

Net income was $437.2 million on sales of $2,565 billion compared with $124.6 million a year ago on sales of $2.165 billion.

Chairman William Sneath told the annual meeting in Atlanta that domestic sales were up 17 percent and international sales rose 20 percent.

Sneath also told shareholders the company's capital outlays budget will be $1 billion this year, up from $831 million last year.

Colgate-Palmolive Co. earned $50.97 million (62 cents a share) in the first quarter, including foreign currency translation gains, up from $38.82 million (52 cents) a year ago.

Sales were $1.242 billion compared with $1.082 billion.

The gain on currency translations was in contrast with a loss on such translations a year ago.

President Keith Crane said unit sales as well as inflated prices contributed to the gains.

National Steel Corp. yesterday reported significantly higher first-quarter earnings, largely from the sale of coal properties.

"Steel division profits in the first quarter were sharply reduced from last year," Howard M. Love, president and chief executive, told stockholders at the company's annual meeting in Pittsburgh.

Love said that National, the nation's fourth-largest steel producer, had net income of $107 million ($5.63 a share) on sales of $1.2 billion during the first three months of 1980 compared with $20.7 million ($1.08) on sales of $1.1 billion during the same period a year ago.

Love said the sale of the coal properties contributed $95.5 million ($5.02) to 1980 first-quarter earnings.

In addition, $9.5 million (50 cents) in earnings was derived from United Financial Corp. of California, a recent acquisition.

Love said steel profits dipped "as a result of depressed demand, a continued high level of imports and rapidly increasing costs, especially for energy."

Primary steel production was 2.2 million tons, down 21 percent from 2.8 million net tons in the first quarter of 1979; and shipments were 1.9 million net tons, down 13 percent from 2.2 million net tons.

Despite a slight gain in sales, Textron Inc.'s first-quarter profits dropped 9 percent from record levels in the first three months of 1979.

Sales for the quarter ended March 29 were $878 million, up from $854 million in the comparable period last year. But earnings totaled $38 million ($1.01 a share), down from $42 million ($1.11) in the first quarter of 1979.

Chairman Robert P. Straetz said operating income was hurt by the depressed home construction and auto industries.

A sharp rise in net interest expense from $3.1 million last year to $8.9 million was a major factor in the decline in net income, he said.

Textron is a diversified manufacturing company with interests in aerospace, consumer goods, and industrial and metal products.

Anheuser-Busch Cos. Inc. yesterday reported record earnings for the first quarter as its breweries set company and industry records for sales during the three-month period.

Anheuser-Busch, the world's largest brewing company, said it earned $32.3 million (71 cents a share) in the quarter, up from $28 million (62 cents) a year earlier. Sales of $869.7 million for the quarter were 17.7 percent above sales of $739.1 million the year before.

August A. Busch III, chairman and president, said the company sold 11.8 million barrels of beer in the quarter, up from 11 million barrels in the 1979 period.

Anheuser-Busch brands include Budweiser, Michelob, Classic Dark and Bush beers.

Heublein Inc. yesterday reported record sales of $444.6 million and profits of $16.6 million for its fiscal third quarter ended March 31.

Heublein Chairman Stuart D. Watson said consumer demand for the company's spirits and wines, stayed strong in the quarter despite unsettled economic conditions. He added that sales in the company's Kentucky Fried Chicken division were helped by the mild winter. Average sales at company-owned Kentucky Fried Chicken stores rose 17 percent in the quarter.

Heublein's net income for the quarter rose 9 percent from the $14 million on the year-earlier period. Earnings per share increased to 77 cents from 65 cents, and sales were up 8 percent from $406.8 million.

Nine-month net income was $62.2 million ($2.90 a share), up 19 percent from $52.3 million (2.45) a year earlier. Revenues totaled $1.434 billion, up 8 percent from $1.33 billion.