From what I've learned you can break it down in the following way.
Glucose will be broken down to yield NRG (energy) in four steps, assuming there is enough O2 present to perform cellular respiration.
In glycolysis (cytoplasm), 2 ATP are necessary, but 4 ATP are made, yielding 2 Net ATP from Glycolysis. In the process 2 NADH are made. The product of glycolysis which will be further broken down is 2 molecules of pyrvuate (both are 3 carbons).
Glycolysis : 2 net ATP (substrate level phosphorylation), and 2 NADH (will be used in the ETC)
In pyruvate decarboxylation, each pyruvate will be converted to acetyl-coa. However, 2 NAD+ will be reduced and will form 2NADH.
Pyruvate Decarboxylation : 2 NADH (will be used in ETC)
Krebs Cycles/TCA cycle
Per one turn of the cycle, acetyl-coa will yield 3NADH,1FADH2, 1ATP (via a GTP intermediate), and one CO2 if you care). However, there are two molecules of acetyl-coa (there were 2 pyruvate). So...
TCA Cycle : 6NADH + 2FADH2 (to be used in the ETC), and 2 ATP (substrate-level phosphorylation)
So at this moment we have the following
2FADH2 (from TCA)
4ATP (substrate-level phosphorylation)
8NADH (pyruvate + TCA)
2NADH (glycolysis)
For the MCAT, you can assume that each NADH will yield 3 ATP, and each FADH2 will yield 2 ATP, though some advanced biochemistry books may argue this is too simplistic.
Keep in mind that the two NADH that are made via glycolysis will actually only produce 2 NET ATP because it costs them an ATP to enter the mitochondria
Oxidative Phosphorylation
2FADH2 x (2 ATP/1FADH2) = 4 ATP total
8 NADH (3ATP/1NADH) = 24ATP total
2 NADH (2ATP/1NADH) = 4 ATP total
That's a total of 32 ATP
Substrate level phosphorylation
2 net ATP from glycolysis + 2 ATP from TCA cycle = 4 ATP
Total of 36 ATP.
Prokaryotes, do not have membrane-bound organelles, so they don't need to sacrifice an ATP for the NADH made from glycolysis. So the total ATP for prokaryotes is 38 ATP.
I hope this helps.