How is the Energy Penalty constant calculated for FuelEU?

The FuelEU Maritime penalty uses two variables in its calculation.

€2,400 per tonne of very low sulfur fuel oil (VLSFO) equivalent energy that exceeds the limit.

41,000: This is a constant that represents the energy equivalent of 1 metric ton of Very Low Sulphur Fuel Oil (VLSFO), which is equivalent to 41,000 MJ.

Energy Penalty = €2,400 / 41,000 ≈ 0.058