[jeff]

Free Study Planner, Notes, Audio, Flashcards: https://www.another71.com/cpa-exam-study-plan/

Free CPA Exam Survival Guide: https://www.another71.com/cpa-exam-survival-guide/

[Anonymous]

Yeah….I picked fixed cost. Fixed costs can still be SGA….idk

[hzhao0802]

Jeff

Why can't it be overhead cost? I mean fixed overhead cost.

FAR - 88
REG - 88
AUD - 99
BEC - 87

[hzhao0802]

FAR - 88
REG - 88
AUD - 99
BEC - 87

[jstay]

this might have been one that they discarded…seems like an unfair question

[Anonymous]

I am taking BEC for the first time Nov 9. I am all over the place. What the heck should I be focusing on? It seems hard to study certain things because they are kind of “duh” until you get a question on them. I am using Becker and am memorizing the answers instead of actually knowing the answer. Anyone have any guidance?!

[jstay]

babyheart98, agreed! its like some things are so obvious but then the questions screw you up

[jstay]

i hate variable overhead variances…anyone got any tips that they use that they would like to share?

[Anonymous]

I just set it up with the arrows but I mean just remember efficiency is only variable, volume is only fixed, and spending is both. Your actual fixed OH should be less than the budget, and your budget should be less than the SQ*SR for production.

For variable, the actual variable OH should be less than AQ* SR, and the AQ* SR should be less than SQ* SR.

[Anonymous]

Yeah…best way to learn variances is to draw it out….there are also lots of good YouTube videos on variances.

[jstay]

thanks, i think im getting most varainces..ive pretty much memorized all the formulas except variable.

and fixed is pretty easy, its usually just a comparison right in the problem

[Anonymous]

Omg…I need to put the candy away…….

[Mamabear]

Good luck this week Casa! I know you're going to nail it!!

CPA Exam - Finally DONE (November 2014)
BEC (08/10/13) 80
AUD (08/24/13) 65 (11/13/13) 85
FAR (04/12/14) 81
REG (07/19/14) 69 (11/29/14) 87!!

[Kimboroni]

Pulling for you, Casa!

AUD 84 (1/9/14-Wiley books/TB + free materials)
FAR 83 (5/21/14-the above + NINJA 10 Pt Combo Lite)
REG 84 (7/9/14-Wiley books/TB + NINJA Audio/FC/Notes)
BEC 76 (10/5/14-Wiley books/TB + NINJA Audio/FC)

Disclaimer: My ninja avatar is not meant to imply that I have any affiliation with this site other than being a forum member. That's a pic of a T-shirt that my daughter gave me for my birthday. 🙂

[Anonymous]

Jstay,

I am a list maker, so regardless what they ask me I always do the four steps for OH variance. Memorize it and you will be golden. I simply wrote this over and over until it was in my head. This way no mattet what OH variance they ask me about, i know it.

1. Actual OH costs incurred

2. Budgeted FOH + (Actual DLH x Std. VOH rate per hour)

3. Budgeted FOH + (SHA x Std. VOH rate per hour)

4. Total Std. OH rate x SHA

SHA=Std. DLH rate per unit x # units produced.

I the. Draw my little upside down table showing the S E V sections and what step from above gives me whatever info. I hope this helps.

[Anonymous]

Thanks so much Mama and Kimboroni. Planning on putting in 10 hrs today and another 10 hours tomorrow….done with all the Wiley testbank MCQ and all the Ninja MCQ. Now I am looking at wuestions in the Wiley book. Let's do this!!!!

[Author]

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