a '92? NO!!! DO NOT DO IT!
Why? The L05 Motor is rated at 205hp and 300lb/ft of tq.
In 1994 The B-bodies got the LT1 motor which is rated at 260hp and 330lb/ft of torque...for about the SAME if not better mileage rating.
The '94-'96 B-bodies also have a passenger air bag and ABS. 2.93's are the gear ratio that comes in the wagons normally and my wife's wagon towed JUST FINE with them. We started off with 4.10's with the 6-speed but we grenaded the rear end while drag racing. $250 later I had a complete 2.93 rear end with a working posi and one afternoon later it was in the car and rolling.
I also converted my '96 SS to a 6-speed and it's running 4.56's. That car is for street use and drag racing. The gears shouldn't be that much of an issue for towing, but I'd consider something more like 3.42's if you're going to swap gears. 3.73's will be a bit much for a tow car, especially since you're not using the car for performance the rest of the time.
LMK how soon you're looking to get one as I just got back about an hour ago with a friend who just picked up a '94 Impala SS for a steal. Don't be worried about an LT1 car with 100k miles on it either. They have reverse flow cooling which helps them last to 200k or more.
You should see mileage around 20mpg or so and have no issues at all. If you are considering a B-body and want to do a 6-speed conversion I still have the conversion kit out of my wife's wagon for sale on the Impala SS forum right now. It really wakes the car up and is a blast to drive. This is what you could have had before I parted it out:
