American Standard reported flat third quarter earnings of $1.23 per diluted share, the same as third quarter last year, on revenues of $1.89 billion, down 4 percent compared with the record-setting quarter a year ago. The company is planing to cut its workforce by about 1,000 salaried employees. The workforce reduction will result in a pretax charge against fourth quarter earnings of about $25 million and will produce savings of about $40 million in 2002.