Concept:
In dimensional analysis, we express every physical quantity in terms of the fundamental dimensions \(M\), \(L\), \(T\), and \(\Theta\). The correct option must ultimately reduce to the dimension of time \([T]\).
Step 1: Write the dimensions of heat capacity \(C\).
Heat capacity is defined as:
\[
C=\frac{\text{Heat}}{\text{Temperature}}
\]
Since heat (energy) has dimensions:
\[
[ML^{2}T^{-2}]
\]
Therefore,
\[
[C]=[ML^{2}T^{-2}\Theta^{-1}]
\]
Step 2: Write the dimensions of thermal conductivity \(K\).
Using Fourier's law:
\[
\frac{Q}{t}=KA\frac{\Delta T}{L}
\]
Therefore,
\[
[K]
=
\frac{\left(ML^{2}T^{-3}\right)L}
{L^{2}\Theta}
\]
\[
[K]
=
[MLT^{-3}\Theta^{-1}]
\]
Step 3: Determine dimensions of Option (A).
\[
\frac{C}{Kr}
\]
Dimensions:
\[
\frac{ML^{2}T^{-2}\Theta^{-1}}
{
(MLT^{-3}\Theta^{-1})(L)
}
\]
\[
=
\frac{ML^{2}T^{-2}\Theta^{-1}}
{ML^{2}T^{-3}\Theta^{-1}}
\]
\[
=T
\]
Hence Option (A) has dimensions of time.
Step 4: Verify remaining options.
For Option (B):
\[
\frac{mC}{Kr}
=
\frac{M\cdot ML^{2}T^{-2}\Theta^{-1}}
{ML^{2}T^{-3}\Theta^{-1}}
\]
\[
=MT
\]
Not time.
For Option (C):
\[
\frac{mC}{K}
=
\frac{M\cdot ML^{2}T^{-2}\Theta^{-1}}
{MLT^{-3}\Theta^{-1}}
\]
\[
=MLT
\]
Not time.
For Option (D):
\[
\frac{Cr}{K}
=
\frac{ML^{2}T^{-2}\Theta^{-1}\cdot L}
{MLT^{-3}\Theta^{-1}}
\]
\[
=L^{2}T
\]
Not time.
Conclusion:
Only Option (A) reduces exactly to the dimension of time.
\[
\boxed{\frac{C}{Kr}}
\]
Therefore, option (A) is correct.