Individual differences in size, weight, and metabolism. The percentage of alcohol in the drink. Type of alcohol (fizzy drinks are absorbed more quickly). The amount of time since the last drink (the body can only break down about 1/2 a drink an hour).
A person's blood alcohol concentration can be affected by their gender.
Blood Alcohol Concentration (BAC) as the term implies, refers to the amount of alcohol in a person's blood. It is measured in percentages and is used by the government to determine if a person is legally drunk or sober.
Gender can impart a person's BAC because it has been shown that women take longer to process alcohol which means that there will be more alcohol in a woman's blood than a man's blood in a given period even if they take the same amount of alcohol.