$X:este !$$\begin{cases}n_X=0,1 mol \\n_{NaOH}=0,3 mol \end{cases}\Rightarrow R(OOC\overline{R})_3$
$R(OOC\overline{R})_3+3NaOH\rightarrow R(OH)_3+3\overline{R}COONa $
$\Rightarrow \begin{cases}M_{R(OH)_3}=\frac{9,2}{0,1}=92 \\M_{\overline{R}COONa }=\frac{27,4}{0,3}=91,33 \end{cases}\Rightarrow \begin{cases}M_R=41 \\M_{\overline{R} }=24,33 \end{cases}$
$*)\Rightarrow R:C_3H_5\Rightarrow Z:C_3H_5(OH)_3$
$*)\Rightarrow CH_3-;C_2H_5-\Rightarrow X:C_3H_5(OOCCH_3)(OOCC_2H_5)_2$