Heat $Q = \frac{KA(\theta_{1} - \theta_{2})t}{d}$ or $K = \frac{Qd}{A(\theta_{1} - \theta_{2})t}$ $\lbrack k\rbrack = \frac{\left\lbrack ML^{2}T^{- 2} \right\rbrack\lbrack L\rbrack}{\lbrack L\rbrack^{2}\lbrack K\rbrack\lbrack T\rbrack} = \lbrack MLK^{- 1}T^{- 3}\rbrack$