Which costing method(s) conform with GAAP? 
Definitions:
Probability Distribution
This mathematical method determines the chances of various results happening in an experiment.
Sample Mean
The average value of a sample, calculated by summing all observations and dividing by the number of observations.
Sampling Distribution
The probability distribution of a given statistic based on a random sample, underlying the principle of estimation in inferential statistics.
Mean
The arithmetic average of a set of numeric values, calculated by adding all the values together and dividing by the number of values.
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