Statement - I : The method of dimensions cannot be used to obtain the dependence of work done by a force when the force is inclined to the direction of displacement.
Statement - II  All trigonometric functions are dimensionless.

The dimensional analysis does not determine constants and the trigonometrical ratios are also the dimensional constants. hence the dimensional analysis cannot be used for deriving formula that contains trigonometrical ratios.

$\mathrm{W}=\mathrm{FScos\theta }$

option A is correct.