A method and apparatus for simulating a battery tester with a fixed resistance load, such as a widely used Japanese load tester that rates the strength of Japanese batteries that are categorized under the Japanese Industrial Standard, are provided. The method provides for constructing N-phase coupled inductors as both single and scalable magnetic structures, where N is an integer greater than 1. The process produces a commercially salable arsenic trioxide product without producing any solid or liquid residues subject to special handling or treatment regulations.