Mr. John Smith has 182 acres that he sprayed with an insecticide. He applied 1 quart of the insecticide in 9.75 gallons of water per acre. Mr. Smith determines that 30 fluid ounces of liquid are coming out of one nozzle per minute. The sprayer is a 60-foot boom sprayer with nozzles 20 inches apart and is equipped with a 300-gallon tank. How many gallons of liquid were applied per acre?