Statement(A) : Heat is the cause and temperature is the effect.

 Statement(B) : Both Heat and temperature having same units & dimensional formula

Heat is a form of energy that makes us feel warm or cool. When it is gained or lost. It is cause of change of temperature units of heat is joule, erg, cal, kcal

            Dimensional formula $\left[{\text{M}}^{\text{1}}{\text{L}}^{\text{2}}{\text{T}}^{-2}\right]$.

Temperature is a physical quantity which measures the hotness or coldness of a body (or) temperature determined the ability to transfer heat to other bodies. Units of temperature Kelvin, degree Celsius etc.

            Dimensional formula $\left[{\text{M}}^0{\text{L}}^0{\text{T}}^0{\text{K}}^1\right]\left(or\right)\left[{\text{M}}^0{\text{L}}^0{\text{T}}^0{\theta }^1\right]$