Converting 904 transmission to 2.74 low gear set

OK a regular 904 with a 2.45 first gear and a 3.23 rear gear is the nearly the same as a later 2.74 first gear and a 2.94 rear gear.
but the final drive ratio is 1:1
2.94 x 2.74 = 8.05 : 1
3.23 x 2.45 = 8.07 : 1