A : A dimensionless quantity may have unit.
R : Two physical quantities having same dimensions, may have different units.

Options

A. Both (A) and (R) are true and (R) is the correct explanation of (A)
B. Both (A) and (R) are true and (R) is not the correct explanation of (A)
C. (A) is true but (R) is false
D. Both (A) and (R) are false

Answer

B