Accrued Direct Labor Costs vs. Accrued Wages

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1) My earlier question on Accrued Direct Labor Costs was solved as: DR Inventory & CR Wages Payable
See: http://www.analystforum.com/forums/cfa-forums/cfa-level-i-forum/91353775
2) But now I see a question stating that Accrued Wages should be: DR Wage Expense & CR Wages Payable
What’s really the difference between the two & when do I use either one? So if I see the word “labor” I go with the first option, and the word “wage” then go with the second option?
Thank you!
 
Direct labor – labor directly contributing to the value of goods that you will sell – is added to the inventory value and expensed as the inventory is sold: matching principle.
Indirect labor – labor that doesn’t directly contribute to the value of goods that you will sell – is expenses as it is incurred.
Suppose that you manufacture and sell tennis balls. The wages for the people who operate the machines that make the tennis balls are direct labor: finished tennis balls are more valuable than a pile of rubber, fuzz, glue, ink, and nitrogen. The wages for the receptionist, the human resources manager, and the driver of the forklift in the warehouse are indirect labor: nothing they do directly increases the value of the tennis balls that you’re selling.
 
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