Assertion (A) is true because Basal Metabolic Rate (BMR) is generally higher in males than in females.
This is due to higher muscle mass, lower fat percentage, and larger body surface area in males.
Reason (R) is also true because a larger surface area increases heat loss, requiring more metabolic activity to maintain body temperature.
Therefore, the larger body surface area is indeed one of the main reasons why males have a higher BMR.
So, both statements are true and the reason correctly explains the assertion.