Penal Code Section 1202.4, subdivision (f), provides as follows: "In every case in which a victim has suffered economic loss as a result of the defendant's conduct, the court shall require that the defendant make restitution to the victim or victims in an amount established by court order, based on the amount of loss claimed by the victim or victims or any other showing to the court." Restitution under section 1202.4, subdivision (f), "shall be of a dollar amount that is sufficient to fully reimburse the victim or victims for every determined economic loss incurred as the result of the defendant's criminal conduct . . . ." ( 1202.4, subd. (f)(3).) A restitution award can include "wages or profits lost due to injury incurred by the victim . . . ." ( 1202.4, subd. (f)(3)(D).) "A restitution order is reviewed for abuse of discretion and will not be reversed unless it is arbitrary or capricious. No abuse of discretion will be found where there is a rational and factual basis for the amount of restitution ordered. '"The standard of proof at a restitution hearing is by a preponderance of the evidence, not proof beyond a reasonable doubt."' Section 1202.4 does not, by its terms, require any particular kind of proof." (People v. Gemelli (2008) 161 Cal.App.4th 1539, 1542-1543 Fourth Dist., Div. Two (Gemelli).) In reviewing the sufficiency of the evidence, "we do not reweigh or reinterpret the evidence; rather, we determine whether there is sufficient evidence to support the inference drawn by the trier of fact. " (People v. Baker (2005) 126 Cal.App.4th 463, 469 (Baker).) "'The court's discretion in setting the amount of restitution is broad, and it may use any rational method of fixing the amount of restitution as long as it is reasonably calculated to make the victim whole. ' 'There is no requirement the restitution order be limited to the exact amount of the loss in which the defendant is actually found culpable, nor is there any requirement the order reflect the amount of damages that might be recoverable in a civil action. ' " (People v. Millard (2009) 175 Cal.App.4th 7, 26-27.) "Once the victim makes a prima facie showing of economic losses incurred as a result of the defendant's criminal acts, the burden shifts to the defendant to disprove the amount of losses claimed by the victim. " (Gemelli, supra, 161 Cal.App.4th at p. 1543.) The defendant has the burden of rebutting the victim's statement of losses. (Ibid.)