2.1.1073 Part 4 Section 188.8.131.529, STDEVPA
a. The standard maps x to sample value, x-bar to sample mean, and n to the sample size.
Office maps x to a population value, x-bar to the population mean, and n to the population size.
b. The standard does not specify what happens if population size is 0.
Office returns #DIV/0! if population size is 0.