Custom Object max row size limitation

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Hello,

As I understand, custom objects have a max row size data limitation of 32000 bytes.  So, assuming someone is creating a-bunch of text fields at 255 characters storing UTF-8 (max 3 bytes per character) this would equate to:

255 * 3 = 765 bytes per character

32000 / 765 = 41 fields per custom object (approximately).

I know that using text fields at 255 characters is not best practice, just trying to validate the math.

 

Also...

How does the "Long Text" data type come into play?  These are limited to 1 megabyte.  Obviously this exceeds the 32000 byte row size limitation so I'm assuming the data in "Long Text" fields is normalized somehow and stored in a separate table (not counted against the row size limitation)?   If this is the case, technically it should be possible to create a custom object with more "Long Text" type fields than 255 character "Plain Text" type fields, correct?