Answer:
 power = 142.4 W
Step-by-step explanation:
power of heater in Germany (P₁) = 523.2 W
power of heater in America (P₂) = ?
outlet voltage in Germany (V₁) = 230 V
outlet voltage in America (V₂) = 120 V
- While in Germany, power = 

 
 523.2 = 

 R = 101.1
- While in America, also power = 

 
 using the value of R gotten above
 power = 

  power = 142.4 W