Most of the difference between what men and women burn is due to differences in total weight. If you assume identical body weight, the difference attributable to different muscle mass is fairly small.
But I am curious as to why, having found a statistic of 10% (of whatever reliability), you then want to cut 13-19% off the total?
The reasonable man adapts himself to the world; the unreasonable one persists in trying to adapt the world to himself. Therefore all progress depends on the unreasonable man.
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