$CH_2=CCH_3-COOH+CH_3OH\overset{H_1=60\%}{\rightarrow}CH_2=CCH_3COOCH_3+H_2O$$nCH_2=CCH_3COOCH_3\overset{H_2=80\%}{\rightarrow}(-CH_2-CCH_3COOCH_3-)_n$
$\Rightarrow H=H_1.H_2=48\%$
$\Rightarrow \begin{cases}m_{axit}=\frac{120.100}{48}.\frac{86}{100}=215 kg \\m_{ruou}=\frac{120.100}{48}.\frac{32}{100}=80 kg \end{cases}$