shebo, I know how you feel. You have been punched in the gut and you feel like giving up. You wonder if its even worth trying again. But I'm here to tell you, You Can Do This. You work for the Big 4 which is a plus, I took and passed my exams with no experience and relying on knowledge mainly from my study material.
Since you didn't absorb what you needed from Becker, I would suggest a different study material, for instance Roger CPA or Ninja. Consider Becker as the foundation from where you started and build upon that by learning from a different point of view from other study materials.
My tears, pity, disappointed and frustration lasted for one day when I received my 67 in FAR using Roger CPA. The next day I was so bad and fired up, I was DETERMINED to UNDERSTAND this material within the next 2 months. So I changed the way the material was presented to me and used Becker textbook, Ninja notes, Flashcards and MCQ (This included making notes from Becker, rewriting Ninja notes and taking notes from MCQ). It took me a long time to get through everything of course, my time was running out and so I didn't practice my simulations like I did my MCQ.
End result, taking the exam I felt good answering the MCQ but not great with my simulations. Passed with a perfect 75! Efficiency at its best, lol.
So to reiterate, change the study material so that it's presented in a new light and make enough time for practice Ninja MCQ AND Simulations.
Oh, and make sure you a choosing the time of day to take the exam when you are most alert and have a more active brain. I always test better at 5pm but reluctantly had to take my exam at 3pm last time with FAR. Take 5 -10 deep breaths during the 10mins of instructions before starting the exam to get that oxygen flowing to the brain and to help calm your nerves.
Good Luck!!