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The correct answer is "Both machining cost would be allocated to Assembly and maintenance cost would be allocate"

Explanation:

Under direct technique for designation, the expenses of administration divisions,  

- are not distributed to another help office, and  

- are distributed straightforwardly to the various offices.  

In view of over, the cost distribution that WOULD NOT OCCUR under direct strategy is  

Choice #4: Both machining cost would be designated to Assembly and support cost would be apportioned to Human Resources.  

This is on the grounds that:-  

- Machining cost would not be assigned to Assembly office as both are creation divisions.  

- Maintenance cost would not be apportioned to Humar asset as both are administration divisions.