$[\text{P}]=[\text{ML}^2\text{T}^{-2}]\times[\text{ML}^2\text{T}^{-1}]^2\times[\text{M}]^{-5}\times[\text{M}^{-1}\text{L}^3\text{T}^{-2}]^{-2}$
$=[\text{M}^{1+2-5+2}\text{L}^{2+4-6}\text{T}^{-2-2+4}]$
$=[\text{M}^0\text{L}^0\text{T}^0]$
This shows that P is a dimensionless quantity.
According to the problem, RE = length of arc Distance between moon and earth = 60RE So, angle subtended at distance r due to an arc of length l is