Despite the impact of severe winter weather, Macke Co. sales and profits were at record high levels in the second quarter and six months ended March 31, chairman Meyer Gelfand said yesterday.

Second-quarter earnings were $930,000 (31 cents a share), up 11 per cent from $835,000 (28)cents) in the same period of 1976, the eighth consecutive quarterly gain. Revenues also rose 11 per cent to $52 million.

That brought six-month profits to $1.87 million (62 cents) on sales of $102 million vs. earnings of $1.68 million (56 cents) and sales of $93 million.

Gelfand said souring wholesale coffee prices represent the major problem confronting Macke, a food service and vending firm based in Cheverly. During the recent quarter, Macke signed new food contracts valued at $5.4 million on an annual basis with six major firms, including Delta airlines and Bloomingdale's department stores.

United Services Life Insurance Co., of Washington, reported record first-quarter earnings of $1.6 million (53 cents a share) compared with $1.4 million (48 cents) in the 1976 period. Assets of the firm also surpassed $300 million in the recent quarter and sales of new business ran 8 per cent ahead of the 1976 quarter.

National Bank of Washington reported first-quarter profits of $1.04 million ($1.04 a share) compared with $1.03million ($1.03) a year earlier. Deposits totaled $557.6 million on March 31, up nearly 11 per cent from last year.

Union First National Bank of Washington first-quarter earnings rose 24 per cent to $971,419 (43 cents a share) vs. $782,700 (34 cents) a year earlier. Deposits of $423 million on March 31 were up nearly 4 per cent from last year.

Value Engineering Co., of Alexandria, reported 1976 profits of $560,000 ($1.16 a share) compared with $469,000 (96 cents) in 1975. Sales rose to $20.5 million from $18.9 million. Value attributed most of the gains were attributed to nonrecurring Bicentennial year work. Value started.