Energy released by oxidation of 1 mole of acetyl CoA is:

Transpo in the respiratory chain of electrons from FADH2 and NADH leads to the synthesis of four high-energy phosphates for each of the seven cycles needed for the breakdown of palmitate to acetyl-CoA (7 x 4 = 28). A total of 8 mol of acetyl-CoA is formed, and each gives rise to 10 mol of ATP on oxidation in the citric acid cycle, making 8 x 10 = 80 mol. Two must be subtracted for the initial activation of the fatty acid, yielding a net gain of 106 mol of ATP per mole of palmitate, or 106 x 51.6 = 5470 kJ. This represents 68% of the free energy of combustion of palmitic acid. Ref: Harper 28th edition, chapter 22.