J.R. S. answered 09/06/19
Ph.D. University Professor with 10+ years Tutoring Experience
Using certain conversion factors, one can solve this by dimensional analysis.
1 mile = 1.61 kilometer
1 US gallon = 3.79 liter
13.9 km/L x 3,79 L/gal x 1 mile/1.61 km = 32.7 mi/gal