Beg to differ matey but you are incorrect.
It is as I said, example,

60 X 5000(rpm) = 300,000
897(wheel revs/mile) X 3.62(diff ratio) X 0.73 Gear ratio(top) = 2370.4122
= 300,000 / 2370.4122 = 126.56
NB this is just an example not necessarily applicable to the cossie.
tabetha