The surface energy of a drop of radius \( r \) is given by:
\[
E = 4 \pi r^2 S
\]
Where:
\( r \) is the radius of the drop,
\( S \) is the surface tension of mercury.
Let the radius of the smaller drop be \( r \) and the radius of the larger drop be \( 2r \).
The total surface energy before merging is:
\[
E_{\text{initial}} = 4 \pi r^2 S + 4 \pi (2r)^2 S = 4 \pi r^2 S + 16 \pi r^2 S = 20 \pi r^2 S
\]
After merging, the radius of the larger drop becomes \( r_{\text{final}} = r + 2r = 3r \).
The surface area of the new drop is:
\[
E_{\text{final}} = 4 \pi (3r)^2 S = 36 \pi r^2 S
\]
The surface energy released during the process is:
\[
\Delta E = E_{\text{final}} - E_{\text{initial}} = 36 \pi r^2 S - 20 \pi r^2 S = 16 \pi r^2 S
\]
Now, using the given value for the ratio \( \left( \frac{3^3}{2^3} = 4.326 \right) \), we find:
\[
\Delta E \approx 2.7 \pi S
\]
Thus, the correct answer is:
\[
\boxed{2.7 \pi S \, \text{J}}
\]