Hi Maiali,
For direct variation, the rate of change will be equal to the unit rate (or the cost of 1 gallon of gas).
You can determine the unit rate using the information given in your problem:
$32.62 = x
12 gallons 1 gallon
Divide the numerator and denominator by 12:
$32.62 ÷ 12 = $2.72
12 gallons ÷ 12 1 gallon
The rate of change will be: $2.72
1 gallon