$\frac{\text { Impulse }}{\text { Area }}=\frac{M L T^{-1}}{L^2} \Rightarrow\left[ ML ^{-1} T ^{-1}\right]$
Coefficient of viscosity $\Rightarrow \eta=\left[ ML ^{-1} T^{-1}\right]$
So, $\frac{\text { Impulse }}{\text { Area }}=$ coefficient of viscosity
( $Q =$ કદ પ્રવાહ દર $m^3/s$ માં અને $P =$ દબાણ)