Strider,
I call BEC the black hole of the CPA exam. I passed on my second try with an 81. First try was a 69 but I had not studied to my potential. I used the Becker as well. My advice on passing this beast is:
1. Answer every single MC question Becker gives you, including supplemental questions, multiple times until you answer them all correctly several times.
2. Find someone who is taking an Auditing I class that has a good book including a chapter or two on I.T. Reading that really helped me understand the systems and verbiage well enough to perform well on the exam.
3. Know your cost accounting concepts and definitions as well as how to problematically solve the working questions.
4. MOST IMPORTANTLY.....pay no attention to the level of difficulty of the questions in the testlets. Don't get discouraged and think you are bombing the exam if the questions don't get more difficult in testlets two and three. You probably already know this, but just in case you don't, the BEC exam does not vary in the level of difficulty based on your performance. This is the only exam that does not change difficulty level. I freaked out the second time I sat for it and left thinking I'd failed it again until I read the scoring process on the AICPA website (for the 10th time). It made me feel a little better, and I was pleasantly surprised when I got my score.
