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By "end of the play", you mean after the ball is dead ,right? Dead ball fouls are assessed in the order of occurance (assuming they are accepted penalties). In you OP, with two deadball fouls, the U will march 1/2 the distance to B 8. If the line to gain is reached, a first down is awarded. Then the U turn and marches 15 yds the other direction ending on B 23. If the first penalty yields a first down, set the chains at B 23 and hack/wind the clock.
Dead ball fouls do not cancel each other or live ball fouls. They are naughty acts and get punished accordingly.
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