Explanation: In an AC circuit where voltage and current are out of phase, the product of RMS voltage and RMS current gives the **apparent power** (S), measured in Volt-Amperes (VA). This doesn't account for the phase difference. **True power** (P), measured in Watts (W), represents the actual power dissipated by the resistive components of the circuit. The **power factor** (PF) is a dimensionless ratio between true power and apparent power, indicating how effectively electrical power is being converted into useful work. The relationship is defined as: Power Factor (PF) = True Power (P) / Apparent Power (S) Therefore, to find the true power (P), you rearrange the formula: True Power (P) = Apparent Power (S) × Power Factor (PF) This makes option A correct. Option D calculates apparent power, not true power when there's a phase difference. Options B and C represent incorrect mathematical relationships.