Let's find the conversion between the two. 1 liter : 0.264 gallon. We need to multiply 147.9 by 0.264 to find the number of gallons. 147.9×0.264172 39.071039 We need to round to two decimal places since it's money. 39.07 So, $147.9 per liter = $39.07 per gallon. But, I'm not sure if you may round the conversions or not, because some may just convert it to 2 decimal places or even a whole number.