Given below are two statements: One is labeled as Assertion A and the other is labelled as Reason R.
Assertion A: Product of Pressure (P) and time ( $t$ ) has the same dimension as that of coefficient of viscosity.
$
\text { Reason R: Coefficient of viscosity }=\frac{\text { Force }}{\text { Velocity gradient }}
$
Choose the correct answer from the options given below :