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a lot of people say BEC is the easiest because it has a lot of topics that are very familiar if you're just coming out of college. I wouldn't underestimate it, but I agree it is the easiest exam.
I personally thought the concepts were the most difficult, as I had small amount of exposure to each during college. I'd say same amount of time as audit (4 weeks of full time studying for me)
I thought BEC was the easiest out of the four exams and it was my highest score. I studied for about a month and a half.
I practiced sims, mcqs, and written communications. I found the flash cards to be very helpful too. And instead of listening to the Becker lectures I just copied the annotations from the lectures into my book and read the book. This was while working, but I wasn’t very busy at that time.