To convert pounds (lbs) to kilograms (kg), you can use the following step-by-step instructions:

Step 1: Understand the conversion factor

1 lb is equal to approximately 0.45359237 kg. This is the conversion factor we will use to convert pounds to kilograms.

Step 2: Set up the conversion equation

To convert 132 lbs to kg, we can set up the equation as follows:

132 lbs * (0.45359237 kg/1 lb)

Step 3: Cancel out the units

In the equation, the unit “lbs” is present in both the numerator and denominator. By multiplying the value by the conversion factor, the unit “lbs” will cancel out, leaving us with the desired unit “kg”.

Step 4: Perform the calculation

Now, let’s calculate the conversion:

132 lbs * (0.45359237 kg/1 lb) = 59.874 kg

Therefore, 132 lbs is equal to 59.874 kg.