Help with CPT® Adjacent tissue transfer

I have a plastic surgeon who is closing a pilonidal cystectomy defect. The pilonidal cystectomy was done by a surgeon. Plastics is doing an adjacent tissue transfer, & calling it a cleft lift procedure. The defect is 10 x 5 x 3 cm. Flap size 11 X 2.5 cm. Overall closure length is 14.5 cm. Dr. wants to use 14001. Question: do you multiply the defect size 10 X 5= 50 cm? Or do you multiply both the flap size (11 x 2.5= 27.5) & defect size & add the 2 together (50 + 27.5= 77.5) which would make this CPT® 14301 & 14302?