Assertion (A) is true. In a typical food chain, the number of individuals at each trophic level decreases as you move up the chain. This is due to the energy pyramid in which energy is lost between trophic levels.
Reason (R) correctly explains this. A large number of producers (at the first trophic level) are required to support a smaller number of primary consumers. Similarly, a smaller number of primary consumers support an even smaller number of secondary consumers, and so on. The energy loss (about 90%) at each trophic level limits the number of individuals that can be supported at higher levels.