The life-cycle analysis considers the cost associated with the energy consumption and greenhouse gas emissions.
The cost for the consumed energy is calculated by the average cost of 1 kWh of energy, which was approximately 0.30€ in Germany in 2020 [1]. Multiplying 1 kWh by the factor of 3.6 gives the results per MJ.
The cost for the greenhouse gases is given in [2] on a per ton basis for the year 2010. Price increase and inflation were taken into account and the cost are converted to a per kg basis.
energy 1.08 €/MJ
CO2 0.09 €/kg
SO2 15.1 €/kg
References
[1] https://www.stromauskunft.de/strompreise/was-kostet-strom/
[2] https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwjq5-mAroDvAhVyA2MBHbyOA08QFjAAegQIARAD&url=https%3A%2F%2Fwww.umweltbundesamt.de%2Fsites%2Fdefault%2Ffiles%2Fmedien%2F378%2Fpublikationen%2Fhgp_umweltkosten_0.pdf&usg=AOvVaw0CHmM30NTrOH3h1-DeAkZC
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