[jeff]

BEC Resources:

Free BEC Notes & Audio – https://www.another71.com/cpa-exam-study-plan

BEC 10 Point Combo: https://www.another71.com/products-page/ten-point-combo

BEC Score Release: https://www.another71.com/cpa-exam-scores-results-release

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[Lindsey]

I am about to go and pass BEC this afternoon! Second time's a charm! Good luck to those of you that are taking it today or are about to soon. I'm ready to get this test behind me! 😉

BEC - 67 | 69 | 2014?
AUD - 11/27/13 - FAIL
REG - 2014
FAR - 2014
**Using Becker, Wiley Book, Supplement with Ninja Notes & Audio
~ I can do all things through Christ who strengthens me. - Philippians 4:13 ~

[Lindsey]

I am about to go and pass BEC this afternoon! Second time's a charm! Good luck to those of you that are taking it today or are about to soon. I'm ready to get this test behind me! 😉

BEC - 67 | 69 | 2014?
AUD - 11/27/13 - FAIL
REG - 2014
FAR - 2014
**Using Becker, Wiley Book, Supplement with Ninja Notes & Audio
~ I can do all things through Christ who strengthens me. - Philippians 4:13 ~

[UCMCPA]

Taken me an hour to get through like 20 questions in B2.

this is going to be a long, long day.

FAR - 84
AUD - 94
REG - 86
BEC - 86

[UCMCPA]

Taken me an hour to get through like 20 questions in B2.

this is going to be a long, long day.

FAR - 84
AUD - 94
REG - 86
BEC - 86

[UCMCPA]

Having some big trouble with variances. These suck so bad.

had a problem where I went through figuring out 1,2,3,4 like Becker showed for problem 1.

1 was 22,000

2 was 24,200

For the next problem, with the same FACTS. They asked for the spending variance, which I thought was the difference between 1 and 2 because it directly shows in the book, between 1 and 2 is SPENDING.

No. The problem said it was not 2,200 favorable but 2,000 because they disregarded all the amounts from the previous problem and just went with what was in plain site.

For reference, problems… CPA – 03829 and 03833

Help?

FAR - 84
AUD - 94
REG - 86
BEC - 86

[UCMCPA]

Having some big trouble with variances. These suck so bad.

had a problem where I went through figuring out 1,2,3,4 like Becker showed for problem 1.

1 was 22,000

2 was 24,200

For the next problem, with the same FACTS. They asked for the spending variance, which I thought was the difference between 1 and 2 because it directly shows in the book, between 1 and 2 is SPENDING.

No. The problem said it was not 2,200 favorable but 2,000 because they disregarded all the amounts from the previous problem and just went with what was in plain site.

For reference, problems… CPA – 03829 and 03833

Help?

FAR - 84
AUD - 94
REG - 86
BEC - 86

[UCMCPA]

Same with CPA 03842.. I have yet to get a single one right and I've been doing them for around 3 hours now.

https://i39.tinypic.com/k0ocuo.jpg

That link is the problem. I just guessed cause I couldn't find a damn answer.

For actual I see the 540,000 given into the problem. But to calculate 1 vs 2 you would take BA for #2 which is budget amount based on actual hours worked

Which I would have as FC + ( actual dlh x std VOH rate) or 540,000 + (94,000 actually worked x 8 ).. and that number compared to 540,000 is not an answer.

Where am I going wrong?

FAR - 84
AUD - 94
REG - 86
BEC - 86

[UCMCPA]

Same with CPA 03842.. I have yet to get a single one right and I've been doing them for around 3 hours now.

https://i39.tinypic.com/k0ocuo.jpg

That link is the problem. I just guessed cause I couldn't find a damn answer.

For actual I see the 540,000 given into the problem. But to calculate 1 vs 2 you would take BA for #2 which is budget amount based on actual hours worked

Which I would have as FC + ( actual dlh x std VOH rate) or 540,000 + (94,000 actually worked x 8 ).. and that number compared to 540,000 is not an answer.

Where am I going wrong?

FAR - 84
AUD - 94
REG - 86
BEC - 86

[Jennifer241]

I made a chart for Overhead Variances that I practiced writing so that I know it by heart, I think it will help you:

For OH Variances:

Fixed OH Actual Budget Budget Standard

Variable OH Actual Actual Standard Standard

/ / /

/ / /

Spending Efficiency Volume

Draw a V from Actual/Actual to Spending and back up to budget/Actual. Draw another V from Budget/Actual to Efficiency and back up to Budget/Standard. Then the last V for Volume to the last two.

So in the last problem, Spending Variance for Fixed overhead is Actual x Budgeted, and Spending Variance for Variable is Actual x Actual.

AUD - Jan 9,13 Pass
REG - Aug 30,13 Pass
BEC - Oct 26,13 Pass
FAR - Dec 4,13 Pass

Licensed CPA in the state of Oregon

[Jennifer241]

I made a chart for Overhead Variances that I practiced writing so that I know it by heart, I think it will help you:

For OH Variances:

Fixed OH Actual Budget Budget Standard

Variable OH Actual Actual Standard Standard

/ / /

/ / /

Spending Efficiency Volume

Draw a V from Actual/Actual to Spending and back up to budget/Actual. Draw another V from Budget/Actual to Efficiency and back up to Budget/Standard. Then the last V for Volume to the last two.

So in the last problem, Spending Variance for Fixed overhead is Actual x Budgeted, and Spending Variance for Variable is Actual x Actual.

AUD - Jan 9,13 Pass
REG - Aug 30,13 Pass
BEC - Oct 26,13 Pass
FAR - Dec 4,13 Pass

Licensed CPA in the state of Oregon

[Qlad]

@UCMCPA….u r still better than me…I did just 30 questions in one whole day…. sorry i am of no help because i too am still struggling to understand what is going on….

FAR 72,71,81 🙂
AUD 64,71, 72, 75 🙂 I'm done !!!
REG 73, 74, 74, 84 🙂
BEC 76 🙂

[Qlad]

@UCMCPA….u r still better than me…I did just 30 questions in one whole day…. sorry i am of no help because i too am still struggling to understand what is going on….

FAR 72,71,81 🙂
AUD 64,71, 72, 75 🙂 I'm done !!!
REG 73, 74, 74, 84 🙂
BEC 76 🙂

[mmorf]

I don't know how to imbed links on this forum, but barelystayingsane's youtube video on variances has been helping me. Here's the link, maybe someone can take it and post it directly.

https://www.youtube.com/watch?v=zt2X6OOXBdc

[mmorf]

I don't know how to imbed links on this forum, but barelystayingsane's youtube video on variances has been helping me. Here's the link, maybe someone can take it and post it directly.

https://www.youtube.com/watch?v=zt2X6OOXBdc

[mmorf]

Ha, okay, looks like the site did it for me. Yay!

[Author]

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