Four of the following five parts numbered A, B, C, D and E are exactly equal. The number of the part which is not equal to the other four is the answer.

In order to determine the answer, let us find the value of each of the options.

$$136\times 12\div9\times 3 = 136 \times 4 = 544$$
$$11\times 64\div6\times 3 = 11 \times 32 = 354$$
$$36\times 17\div9\times 8 = 4 \times 17 \times 8 = 544$$
$$56\times 8\div14\times 17 = 4 \times 8 \times 17 = 544$$
$$76\times8\div19\times17 = 4 \times 8 \times 17 = 544$$

So, all the options except the second one are equal to 544. Hence, the correct answer is option (b)