Units And Measurement And Dimensions

The efficiency of an engine is given by $\eta=\frac{\alpha \beta}{\sin \theta} \cdot \log _e \frac{\beta x}{k T}$, where $\alpha$ and $\beta$ are constants. If $T$ is the absolute temperature, $k$ is Boltzmann constant, $\theta$ is angular displacement and $x$ is distance, then the incorrect statement is