To calculate and solve the problem it is necessary to apply the concepts related to resistance and resistivity.
The equation that is responsible for relating the two variables is:

Where,
R= Resistance of the conductor
Resistivity of the conductor material
L = Length
A = Cross-sectional area of conductor
With the previous values the area of the muscle (Real Muscle-82%)is,


Using the equation from Resistance we have that at the muscle the value is:



At the same time we can make the same process to calculate the resistance of the fat, then


The resistance of the fat would be,



Then the total resistance in a set as the previously writen, i.e, in parallel is:



We can here apply Ohm's law, then



