IDEALLY, it is 38 ATP. The reason why prokaryote is 38 ATP, because they do not have a mitochondria (an organelle). With that being said, eukaryotes produce 36 ATP per glucose because it essentially cost 2 ATP to transfer from cytosol to mitochondria. Remember, glycolysis happens in the cytosol. Where do we get our ATP from? The Mitochondria. So we must transfer the molecule from cytosol to mitochondria. I hope that helps you understand the concept!