In the normal transmission system, reduction happens at three places from engine output speed to tire rotation/speed.
1) First reduction take place inside the transmission, that is generally happen at 4th stage (Based on required speed at 4th gear). This is default reduction applied.
2) Second reduction taken place for individual gear pairs in the transmission system
3) Third reduction take place at crown-pinion pair near differential
So first you have to calculate what is required speed of wheel (kmph) for each gear stage and then you can decide ratios accordingly.
Regards,
Viral Tilva