Odometry using wheel encoders is one of the fundamental techniques for the pose estimation of wheeled mobile robots. However, odometry has a drawback that the position errors are accumulated when the travel distance increases. Therefore, position errors are required to be reduced using appropriate calibration schemes. The UMBmark method is the one of the widely used calibration schemes for two wheel differential drive robots. In UMBmark method, it is assumed that odometry error sources are independent. However, there is coupled effect of odometry error sources. In this paper, a new calibration scheme by considering the coupled effect of error sources is proposed. We also propose the test track design for the proposed calibration scheme. The numerical simulation and experimental results show that the odometry accuracy can be improved by the proposed calibration scheme.