one acetyl CoA produces 3NADH+H+, IFADH2 during oxidation and one ATP through SLP when NADH+H+ & FADH2 participate in oxidative phosphorylation there is formation of 11ATP 3NADH+H+ × 3 = 9 ATP FADH2 × 2 = 2 ATP Total = 11 ATP SLP = 1 ATP 12 ATP