For aircraft and the ATPL, I think you only have to worry about Coefficients A. B and C.
Coefficient B = Dev E - Dev W/2
Coefficient C = Dev N - Dev S/2
Coefficient A = Dev N + Dev S + Dev E + Dev W/4
That is right I think?
Then is it not true that Coefficient A is the residual deviation and that that is what you apply to the non cardinal or quadrantal headings?