FE = Fraction Enhanced
SE = Speedup Enhanced
FE = 40% SE = ??
$$ Speedup = \frac {1}{(1-FE)+(FE/SE)} $$
$$ Speedup = \frac{1}{((1-0.4) + (0.4 / n))} $$
Redistribute sum for 'n' - what does n represent?
$$ \frac{1}{(1-0.7)+(0.7/0.3)} $$