Hey keep trying and don't give up.
I suggest you think about purchasing some used Becker flash cards (prices are about $50 on amazon) I find them to be very helpful especially when I am trying to retain information, but like you said don't stop drilling mcq's.
There is also a good book for you to look at it is entitled: "You Can Pass the CPA Exam, Get Motivated," by Debra R. Hopkins it has a lot of good info that may be helpful to you, you can pick it up on amazon for cheap.
I am sitting for FAR in November I realistically I think I won't pass until my fourth attempt ( this will be my 2'nd attempt). It is just that I can't learn the concepts fast enough and when I do I forget them easily, but I do learn them, and once I find the key to retention those three letters will follow my name as well as yours.
I wish you best of luck on your journey. God Bless. My email is: rapst3@hotmail.com should you need any further assistance. I also posted another topic and I would be interested in hearing what you have to say, it is entitled: " How do i perform an effective Final Review?"
Also do you think that it is a good decision to switch to another CPA review materials (Yaeger)? Please let me know how that works out for you
Take care and keep up the fight. God Bless