The correct answer is B) 114.37 kips. To calculate the weight of the mud, we need to use the formula: Weight = Density x Volume. The sounding level of the mud pit is 5.5 feet, and the density of the mud is 12 lb. per gallon. To convert the volume from gallons to cubic feet, we can use the conversion factor of 1 gallon = 0.1337 cubic feet. The volume of the mud pit is 5.5 feet x 1 square foot = 5.5 cubic feet. Multiplying the volume by the density, we get 5.5 cubic feet x 12 lb. per gallon x 0.1337 gallons per cubic foot = 114.37 kips. The other answer choices are incorrect because they do not accurately reflect the weight of the mud based on the given information.