As I read it, 314.28 for U pulls requires the "opposite" wall to be 6 X PLUS the sum of the others so "A" would be 43" assuming the conduits are all in the same row.
As far as the "B" dimension, your calculations follow the Code as you have your 6X between entries, however, physically you would need to add the diameter of the 5" conduit as you started from the inside edge and you would need to allow for lcoknut/bushing dimensions as you simply add the conduit diameters.
If your box depth allows the conduits to be in different rows the numbers would change.