As the others have already stated the fuel gauge is Never used to calculate fuel consumption; It is only used to indicate the approximate fuel level within your tank. As such to calculate fuel consumption the person getting fuel needs to fill the tank, record the vehicles current mileage and the amount of fuel added to the tank.. The next time you get fuel you subtract the current mileage from the last mileage to get total distance travelled.. You then divide this number by the amount of fuel added and you have your fuel consumption...
Example:
Initial fill up at 79,000 miles.
* You next fill up the tank at 79,280 miles and add (17.4 gallons)
79,280 - 79,000 = 280 miles traveled on 17.4 gallons of fuel
280 / 17.4 = 16.09 MPG
* You next fill up the tank at 79,400 miles and add 7.1 gallons
79,400-79,280 = 120 miles traveled on 7.1 gallons of fuel
120 / 7.1 = 16.9 MPG
You can then average all MPG results to find average mpg 16.09+16.9= 32.99/2 = 16.49 avg MPG Obviously the person getting fuel needs to record this info each and every time, otherwise the results are meaningless.
Note: Consistently letting the tank get below 1/4 is not good for the fuel pump..
The pump sits inside the tank and is actually cooled by the gas (sort of like a sump pump in your house). Anyway letting the tank get low causes the fuel to drop below the level of the pump causing an increases in the temperature within the fuel pump.. Heat is the enemy of all electrical motors and will gradually deteriorate the electrical windings within the motor. This will translate into an ever increasing amp draw (power needed to run the pump) until it blows the fuse under the hood).. As such keeping the fuel tank under a 1/4 tank will hasten the death of the fuel pump.