No way! A 120 Lehman can not burn 12 gals per hour even at WOT into the wind.

Capt. Bill

Agreed.

Nor will a 36 GB with a single 120 Lehman turn 12 knots.

But I don't think it makes any difference if you are running up or down wind-
that will change your SOG, but fuel consumption will be a function of throttle
setting.