What is wrong with this statement?
As we all know, it takes 1 calorie to heat 1 gram of water to 1 degree centigrade.
For example, a dessert served and eaten at near 0 degrees C (32.2 deg. F) will in a short time be raised to the normal body temperature of 37 degrees C (98.6 deg. F). For each gram of dessert eaten, that process takes approximately 37 calories as stated above. The average dessert portion is 6 oz, or 168 grams. Therefore, by operation of thermo dynamic law, 6,216 calories(1 cal/gm/deg. x 37 deg. x 168 gms) are extracted from body fat as the dessert's temperature is normalized.
Allowing for the 1,200 latent calories in the dessert, the net calorie loss is approximately 5,000 calories.