a) R is the variable
b) a product, the variable is being multiplied

Step-by-step explanation
Step 1

the value for I depends on the value for R, it means, that I depends on the value for R
so, R is the variable
Step 2
when you have

it is a multiplication between P, R and T,the variable is being multiplied
Step 2
solve for R

then, opposite operation is division, divide both sides by PT

I hope this helps you