<?php
use Microsoft\Graph\GraphServiceClient;
use Microsoft\Graph\Generated\Models\AdministrativeUnit;
$graphServiceClient = new GraphServiceClient($tokenRequestContext, $scopes);
$requestBody = new AdministrativeUnit();
$requestBody->setDisplayName('Seattle District Technical Schools');
$requestBody->setDescription('Seattle district technical schools administration');
$requestBody->setMembershipType('Dynamic');
$requestBody->setMembershipRule('(user.country -eq \"United States\")');
$requestBody->setMembershipRuleProcessingState('On');
$requestBody->setVisibility('HiddenMembership');
$result = $graphServiceClient->directory()->administrativeUnits()->post($requestBody)->wait();