You can't deduce miles vs. gallons using RPM and distance. You need to know fuel consumption. Fuel consumption is not constant with a given RPM. An engine easily can consume more fuel at 1000 RPM than at 1400 RPM. When the converter is locked, you can open the throttle and the engine RPM stays the same, but you are using more fuel. Likewise, you can let off the throttle and use less fuel at the same RPM.
This is volumetric efficiency, or load. If you have a 4.6L engine and have opened the throttle wide enough to let 2.3L of ambient pressure air in for every 2 RPM (each 8 combustion strokes) then you have 50% load. If you have an 8 PSI supercharged engine, the throttle wide open, you would be forcing 6.9L of air into the engine for every full cycle for 150% load.
In order to determine fuel consumption at an RPM, you need to know the AFR, fuel type, volumetric efficiency and number of cylinders or the mass of air entering the engine over a given period of time.
Without getting too detailed, the amount of torque delivered to the rear wheels to keep the car moving at a constant speed with all other environment variables being equal (wind resistance, temperature, grade, rolling resistance etc.) will also be equal. A locked torque converter is about 99% efficient at transferring energy through it, but an unlocked torque converter's efficiency varies based on input torque, K factor, and output shaft RPM.
At 35 MPH, we know that we turn about 1430 RPM in third gear when locked, or 1000 RPM in 4th gear when locked. If you're turning 1150 RPM in 4th gear while unlocked, we can deduce that your converter is only 85% efficient at that RPM and torque level - or it is converting 15% of the input energy into heat, and transferring the remaining 85% of that energy as mechanical energy to spin the transmission.
That 15% loss of efficiency most directly translates to heat loss via friction inside the converter. That right there is a huge portion of the loss of fuel economy.
For the sake of a simplified example, you might see 20% load at 1150 RPM in 4th, unlocked, to keep the car moving. In 3rd, locked, you might have 14% load. Using load as an equalizer, 20% of 1150 is 230 and 14% of 1450 is 203, so you'd be using about 12% more fuel at the lower RPM than the higher RPM.
You can use live data from your PCM to see this happening in realtime.