We must do the dimensional analysis to solve that problem, then, to have L in the denominator let's multiply $/gal by gal/L, if we do that
[tex]\frac{\$}{\text{ gal}}\cdot\frac{\text{ gal}}{\text{ L}}=\frac{\$}{\text{ L}}[/tex]
Now we have a dollar per liter ($/L) we must change the dollar to pesos, then let's use pesos/$, it will result in
[tex]\frac{\$}{L}\cdot\frac{\text{ pesos}}{\$}=\frac{\text{ pesos}}{L}[/tex]
Now we know the order we can just multiply the vales:, see that
[tex]\frac{\$}{\text{ gal}}\cdot\frac{\text{ gal}}{\text{ L}}\cdot\frac{\text{ pesos}}{\$}=\frac{\text{ pesos}}{L}[/tex]
Then let's do it using the values
[tex]\frac{2.82\operatorname{\$}}{\text{gal}}\cdot\frac{\text{gal}}{3.79\text{L}}\cdot\frac{\text{pesos}}{0.053\operatorname{\$}}=14.04\frac{\text{pesos}}{L}[/tex]
The final answer is
[tex]14.04\cdot\frac{\text{ pesos}}{L}[/tex]