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.