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

| List$-I$ | List$-II$ |
| $(A)$ Angular momentum | $(I)$ $\left[ ML ^2 T ^{-2}\right]$ |
| $(B)$ Torque | $(II)$ $\left[ ML ^{-2} T ^{-2}\right]$ |
| $(C)$ Stress | $(III)$ $\left[ ML ^2 T ^{-1}\right]$ |
| $(D)$ Pressure gradient | $(IV)$ $\left[ ML ^{-1} T ^{-2}\right]$ |
Choose the correct answer from the options given below: