How to figure gear ratios in three speed tranny?

The A903 3spd is 1st:2.95-1, 2nd:1.83-1, 3rd:1-1. I wouldn't run in 2nd gear though, A manual trans is strongest in high gear (1-1) because all power is transmitted directly from the input shaft straight through to the mainshaft insted of through the countershaft. Running alot of power through 2nd all the time is going to wear things out quicker or break things.