Assertion (A) : For a physical quantity, $U_1,U_2$are units and$N_1,N_2$are their numerical values in

            two different systems. If$N_1>N_2$, then$U_1<U_2$

 

Reason (R) : The numerical value of a physical quantity is inversely proportional to its unit

Assertion is true that for a physical quantity with magnitude (P). $U_1,U_2$ are units and

            $N_1,N_2$ are the numerical values in two different systems then we can have$P=N_1{U}_1,P=N_2{U}_2$ 

            That implies $N_1>N_2$then $U_1<U_2$

$$\begin{gathered} \left(or\right) if N_1<N_2 then U_1>U_2 \\ \left(or\right) if{N}_1=N_2 then U_1=U_2 \\ Because we know N\alpha \frac{1}{U} \\ i.e. Reason \left(R\right) is also true \\ So we get both \left(A\right) and \left(R\right) are true and \left(R\right) is correct explanation of \left(A\right). \end{gathered}$$