If profit margin = 4.5% and total assets turnover = 1.8% then return on assets DuPont equation would be

The correct answer is B. 8.10%.

The DuPont equation is a way of breaking down return on assets (ROA) into two components: profit margin and asset turnover. Profit margin is a measure of how much profit a company makes on each dollar of sales. Asset turnover is a measure of how efficiently a company uses its assets to generate sales.

To calculate ROA using the DuPont equation, you multiply profit margin by asset turnover. In this case, profit margin is 4.5% and asset turnover is 1.8%. So, ROA is 4.5% x 1.8% = 8.10%.

Option A is incorrect because it is the profit margin alone. Option C is incorrect because it is the asset turnover alone. Option D is incorrect because it is the average of the profit margin and the asset turnover.