Since according to Ohm's Law:

$V = IR$

Hence, $R=\frac{V}{I}$

Where $V =\frac{ W }{ q }=\frac{\text { work done }}{\text { charge }}$

Hence; Potential $=\frac{\left[ M ^1 L ^2 T ^{-2}\right]}{[ AT ]}$

$\therefore[ V ]=\left[ M ^1 L ^2 T ^{-3} A ^{-1}\right]$

From above equations,

$\therefore \text { Resistance }=[ R ]=\frac{\left[ M ^1 L ^2 T ^{-3} A ^{-1}\right]}{[ A ]}$

$=\left[ M ^1 L ^2 T ^{-3} A ^{-2}\right]$