Electric potential $V = IR,\lbrack R\rbrack = \left\lbrack \frac{V}{I} \right\rbrack = \left\lbrack \frac{Work\ done}{Charge\ \times I} \right\rbrack$ $= \frac{\lbrack ML^{2}T^{- 2}\rbrack}{\lbrack A^{2}T\rbrack} = \lbrack ML^{2}T^{- 3}A^{- 2}\rbrack$