∵CA/CE=60/40=3/2,
CB/CD=39/26=3/2,
∴CA/CE=CB/CD,
又∠ACB=∠ECD,
∴ΔABC∽ΔEDC,
∴X/27=3/2,X=81/2,
∠B=∠D=98°,
∴Y=98°.