In the resistance formula R = pl/A, "p" represents the resistivity of a material measured in ohm-centimeters, while "l" denotes the length of the material. Each material has a specific resistivity value. When using the formula, if the length "l" is given in kilometers, it should be converted to meters for consistency with the units used for resistivity. The equation maintains dimensional consistency, ensuring that resistance is calculated correctly in ohms. Understanding these variables is crucial for accurate electrical calculations.