Brand new first gear for all 4 synchro gearboxes. This gear has 31 teeth and has straight cut teeth.  Often times a crunch while engaging a gear is a result of a failed synchro ring, however if left ignored the gear and selector will start to get damaged. If you see any chipping or broken selector teeth, pitting on the synchro surface, or any wear on the actual helical teeth, it is time to replace the gear.