Resistance, $R = \frac{V}{i} = \frac{W}{qi}$ $\ \ \ \ \ \ \ \ \ = \frac{\left\lbrack {ML}^{2}T^{- 2} \right\rbrack}{\left\lbrack A^{2}T \right\rbrack}$ $\ \ \ \ \ R = \left\lbrack {ML}^{2}T^{- 3}A^{- 2} \right\rbrack$ $\left\lbrack \frac{h}{e^{2}} \right\rbrack = \frac{\left\lbrack {ML}^{2}T^{- 1} \right\rbrack}{\lbrack AT\rbrack^{2}}$ $\ \ \ \ \ \ \ \ \ = \left\lbrack {ML}^{2}T^{- 3}A^{- 2} \right\rbrack$