Step 1: Understanding the formula.
The gravitational constant \( G \) has units of \( \frac{\text{m}^3}{\text{kg} \cdot \text{s}^2} \) and acceleration due to gravity \( g \) has units of \( \text{m/s}^2 \). Thus, the units of \( \frac{G}{g} \) are:
\[
\frac{\frac{\text{m}^3}{\text{kg} \cdot \text{s}^2}}{\text{m/s}^2} = \frac{\text{m}^2}{\text{kg}}
\]
Step 2: Conclusion.
The correct answer is (B), \( \frac{\text{m}^2}{\text{kg}} \).