The fuel consumption read-outs are based on computerised readings of a number of factors, such as engine temp, revs, road speed, throttle opening, gear in use and probably a half dozen other inputs. It would be calculated on pre-sets, based on experience during development of the car, but in my experience, is sufficiently close to the mark to provide the driver withinformation with a reasonable degree of accuracy.
With regard to the consumption in gears, that would depend on whether you were on a hill or level ground, and whether you accellerated with a very gently throttle or floored it. The torque of the engine also plays a major part, as a 6 litre will not be struggling to pull the car at 60 k's in top, whereas a 3.6 would have to work harder to do the same job. It really depends on how quickly you want to accelerate from 60 to 80.
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