Identify the pair which has different dimensions.

Some physical quantities are given in Column $I$ and some possible $SI$ units in which these quantities may be expressed are given in Column $II$. Match the physical quantities in Column $I$ with the units in Column $II$.

Column $I$	Column $II$
$(A)$ $GM_e M_s$ ($G$: universal gravitational constant,$M_e$: mass of the earth,$M_s$: mass of the Sun)	$(p)$ $(\text{volt})(\text{coulomb})(\text{metre})$
$(B)$ $\frac{3RT}{M}$ ($R$: universal gas constant,$T$: absolute temperature,$M$: molar mass)	$(q)$ $(\text{kg})(\text{m})^3(\text{s})^{-2}$
$(C)$ $\frac{F^2}{q^2 B^2}$ ($F$: force,$q$: charge,$B$: magnetic field)	$(r)$ $(\text{m})^2(\text{s})^{-2}$
$(D)$ $\frac{GM_e}{R_e}$ ($G$: universal gravitational constant,$M_e$: mass of the earth,$R_e$: radius of the earth)	$(s)$ $(\text{farad})(\text{volt})^2(\text{kg})^{-1}$

Units for constants in Column-$I$ and $SI$ unit is given in Column-$II$. Match the followings:

Column-$I$	Column-$II$
$(a)$ Wien's constant	$(i)$ $W m^{-2} K^{-4}$
$(b)$ Stefan-Boltzmann's constant	$(ii)$ $W m^{-1} K^{4}$
	$(iii)$ $m K$

$Joule-second$ is the unit of

The mechanical equivalent of heat $J$ is

Although the units of torque and work are the same,why are they not the same physical quantities?