The phenomenon of persistance or prolongation of sound in the auditorium is called reverberation Sabines reverberation formula for time is T=ASCV where, V is the volume of auditorium, A = absorption constant, S in the total surface area of enclosed surface and C is constant. Therefore, from the formula for reverberation time. If depends upon volume, surface area and average absorption coefficient. So, statement A is wrong and unit of absorption coefficient an MKS is Sabine Hence, statement B is true.