Final answer:
The journal entry to record the accrual of wages for direct labor costs and indirect labor costs includes a debit to the Direct Labor Cost account, a debit to the Indirect Labor Cost account, and a credit to the Accrued Wages Payable account.
Step-by-step explanation:
The journal entry to record the accrual of wages for direct labor costs and indirect labor costs would include a debit to the Direct Labor Cost account and a debit to the Indirect Labor Cost account. It would also include a credit to the Accrued Wages Payable account.