\(\frac{\text { Impulse }}{\text { Area }}=\frac{M L T^{-1}}{L^2} \Rightarrow\left[ ML ^{-1} T ^{-1}\right]\)
Coefficient of viscosity \(\Rightarrow \eta=\left[ ML ^{-1} T^{-1}\right]\)
So, \(\frac{\text { Impulse }}{\text { Area }}=\) coefficient of viscosity