It took a lot of rounds of gunner ammo per Luftwaffe plane shot down, but that is not the most-important statistic. More important is how many Luftwaffe planes were shot down by B-17 and B-24 gunners. (Keep in mind, there were slightly more B-24's in WWII than B-17's -- it's not only about B-17's.) Also important is that Luftwaffe fighters didn't like to hang around among the bombers because of how heavily gunned they were. It changed their tactics and their time of fire on bombers, which was very, very important.
An example of what LW pilots thought of this. From "Fips" Phillips, a 200+ Eastern Front Ace wrote the following while in command of JG 1 defending against American Bombers over Northern Germany: "Against 20 Russians trying to shoot you down or even 20 Spitfires, it can be exciting, even fun. But curve in towards 40 fortresses and all your past sins flash before your eyes."
I doubt very much that having gunners on B-17's and B-24's were not a major factor.
There was ~50% more B-24s produced than B-17s.
This was posted on another board (numbers from the Army Air Forces Statistical Digest)
Average on hand from Jan 1994 to April 1945.
ETOB-17 - 1852 (61.6%)
B-24 - 1154 (38.4%)
MTOB-17 - 416 (30%)
B-24 - 970 (70%)
Testing done by the USAAF found that the bullet pattern from a B-17 during ground testing had the following results for 12 rounds to 600yds:
ball turret > dia. 15' - 8.3mils
upper turret > dia. 21' - 11.7mils
chin turret > dia. 23' - 12.6 mils
waist(closed) dia. 26' - 14.3mils
side nose > dia. 34' - 18.7mils
tail turret > dia 45' - 25mils
For the B-24 it was:
ball turret > dia. 15' - 8.3mils
upper turret > dia. 20' - 11.2mils
nose turret > dia. 23' - 12.9mils (Emerson)
nose turret > dia. 35' - 19.3mils (Motor Prod.)
waist(closed) dia. 23' - 12.9mils
waist(open) dia. 63' - 35.6mils
tail turret > dia 35' - 19.3mils
taken from: "Gunner" ISBN 1-55046-332-2
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Attacks and hits on B-17s and B-24s, Jan - May 1944
Distribution according to direction of origin in azimuth
B-17 % distribution of 3585 attacks and 441 hits whose direction could be determined
12 - 20.2/15.6
1 - 12.5/9.3
2 - 5.9/6.7
3 - 4.5/3.9
4 - 5.7/4.0
5 - 9.1-9.2
6 - 20.7/15.6
7 - 5.9/6.6
8 - 3.8/2.7
9 - 3.9/2.9
10 - 3.7/3.9
11 - 10.4/10.3
B-24 % distribution of 10425 attacks and 102 hits whose direction could be determined
12 - 21.6/17.6
1 - 12.7/8.4
2 - 3.9/5.2
3 - 2.9/5.4
4 - 3.0/3.6
5 - 7.7/7.8
6 - 20.7/15.6
7 - 19.6/20.6
8 - 11.0/6.9
9 - 3.1/2.0
10 - 6.9/3.4
11 - 11.9/7.8
Note: might not total 100% as the graphic was hard to read