The manufacturing overhead account shows debits of 60,000, 48,000, and 56,000, and one credit for 172,000. Based on this information, manufacturing overhead:

a) Has a credit balance of 172,000
b) Has a debit balance of 172,000
c) Has a net balance of 84,000
d) Cannot be determined without further information

To find the net balance of manufacturing overhead, you total the debits and subtract the credits. The account has a credit balance of 8,000 as credits exceed debits, and since this is not an option, the answer cannot be determined without more information.

Explanation:

To determine the net balance of the manufacturing overhead account, we need to sum the debits and subtract the credits. The debits are 60,000, 48,000, and 56,000, which total 164,000 (60,000 + 48,000 + 56,000). The credits total 172,000. Subtracting the total credits from the total debits (164,000 - 172,000) gives us a net balance of -8,000.

Therefore, the manufacturing overhead account has a credit balance of 8,000 since the credits exceed the debits. This means the correct answer is that manufacturing overhead has a credit balance of 8,000, which is not one of the provided options, so the correct response is that the information cannot be determined without further information (option d).