Initially :
Let time taken by FPU = x.
This means 40% of time = x.
This means 60% of time by other units = 1.5 x.
This means total time taken = (1+1.5)x = 2.5 x
After Improvement:
Time taken by FPU = $\frac{1}{4}x = 0.25x$
Time taken by other units = 1.5 x
Total time taken = 1.75 x
Speedup = $\frac{2.5x}{1.75x} = 1.42$