| so on the flat, who cares , first of reverse.. if the car is facing down hill, first. if the car is facing up hill, reverse. (my understanding is that it's best for the engine not to be turned in the opposite direction). the gearing is set up do that you get the most leverage from the engine in first and reverse, so its harder to move/push the car when in those gears. (try it) example: when de-accelerating in what gear does the car offer most resistance?
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