Well. That gets into the trickier part.

CO and button are always late position. And MP3 and MP2 CAN be consitered late position. But the key is to "buy the button" if you are in MP2 and you have a hand pre-flop. Raise. IF CO and Button folds, you will have bought the button and be last to act on every other round. If no one folds, and all 10 see the flop, I might way that MP2 is middle and MP3 is late. But that is rarely the case.

In the pre-flop round BB is last to act. But will be 2nd or 1st to act on every other round (depending on what SB does)

It was hypothesized that UTG is the worst position at the table. But that is only if you really know how to play from within the blinds.

There, wrap your mind around that and ask me to decipher any of it you may need.