How I figure ring and pinion gears to use in my rig:
1) Find data on where the rig's peak torque is/at what RPM said peak torque reads.
2) Replicate that RPM when I change to larger tires (I'm an off roader/backcountry/boondocking camper :B).
3) If fuel economy be damned; I go one gear higher, numerically, to get more torque in lower RPM range.
Example: I just re-geared the 1ton rear dually axle in my '94 Bronco to 5.13, from 4.10, while running on HMMWV tires (37").
I could have gone with 4.56 or 4.88, but decided I wanted torque ASAP/in the lower RPM range.
My Bronco is no longer a coast to coast rig.
Its' travel radius is about 200 miles, with as much as 200 miles of off-the-road driving/traveling.
MY POST'S POINT: Gears that will put your rig in the engine's torque sweet spot (peak torque).
When I ordered a '99.5 F-350; I noticed that Ford put the PS's peak torque (about 1,800RPMs) at 55MPH in OD.