When shifting from lower to higher gears, the torque at the drive wheels decreases while RPM increases, as torque is greatest in first gear. A car accelerates fastest at peak power RPM, which corresponds to maximum torque at the wheels, but this can be confusing since peak torque is significant for acceleration in each gear. In higher gears, while RPM increases, the torque available for acceleration per unit speed diminishes, leading to a trade-off between torque and RPM. For optimal acceleration, especially in a continuously variable transmission (CVT), maintaining engine RPM at peak power is essential. Understanding these dynamics clarifies why maximum acceleration may not always occur in first gear, depending on the vehicle's configuration and gearing.