Given below are two statements: One is labelled as Assertion $A$ and the other is labelled as Reason $R$.
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