The bulk unit weight \( \gamma_b \) of soil can be calculated using the formula:
\[
\gamma_b = \frac{G_s (1 + e) \gamma_w}{1 + e}
\]
Where:
- \( G_s \) is the specific gravity of soil (given as 2.7).
- \( e \) is the void ratio (given as 0.8).
- \( \gamma_w \) is the unit weight of water (given as \( 9.81 \times 10^3 \, \text{N/m}^3 \)).
Substitute the given values into the equation:
\[
\gamma_b = \frac{2.7 \times (1 + 0.8) \times 9.81 \times 10^3}{1 + 0.8} = \frac{2.7 \times 1.8 \times 9.81 \times 10^3}{1.8} = 2.7 \times 9.81 \times 10^3 = 18639.00 \, \text{N/m}^3.
\]
Thus, the bulk unit weight of the soil is \( 18639.00 \, \text{N/m}^3 \).
So, the correct answer is (B) 18639.00.