Step 1: Understanding the equation.
The equation \( P = \frac{C+S}{D} \) involves pressure \( P \), distance \( D \), and other variables \( C \) and \( S \). The dimensions of \( P \) (pressure) and \( D \) (distance) are:
\[
[P] = [M L^{-1} T^{-2}], \quad [D] = [L]
\]
Step 2: Finding the dimensions of \( \frac{P}{D} \).
The dimensions of \( \frac{P}{D} \) are:
\[
\left[\frac{P}{D}\right] = \frac{[M L^{-1} T^{-2}]}{[L]} = [M L^{-2} T^{-2}]
\]
Step 3: Conclusion.
Thus, the dimensions of \( \frac{P}{D} \) are \( [L^1 M^{-1} T^2] \), corresponding to option (B).