Moment of inertia $I = mr^{2}$ $\therefore\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \lbrack I\rbrack = \left\lbrack ML^{2} \right\rbrack$ And $\tau = moment\ of\ force = \mathbf{r \times F}$ $\therefore\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \lbrack\tau\rbrack = \lbrack L\rbrack\left\lbrack MLT^{- 2} \right\rbrack = \left\lbrack ML^{2}T^{- 2} \right\rbrack$