Calories are simply a unit of energy. To calculate calories burned, you simply need to calculate the energy required to perform an action.
For instance, the energy to lift an object of a certain mass straight into the air is equal to the object’s mass multiplied by the acceleration due to gravity multiplied by the height in which you lift it. It would take a minimum that amount of energy for a human to do this. I say minimum because we aren’t 100% efficient and there will be excess energy loss. But it’s pretty trivial to get a good estimate.
The reason excercises like walking depend on body weight is because that’s the amount of weight you need to move when walking.
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