User blog comment:PegasusMan/Another GOOD Way to get SP Fast for Units - NO BOOSTS/@comment-24453214-20140714132823

One note on SP division: it's not the number of units that's important, it's the number of unit types. Raiding Bigfoot Country, I get the following numbers: (These units one-shot spiderwasps, by the way.) So you can see that when using two different unit types, each gets half SP, and with three, each gets one third.
 * 3 Elemental Troopers: 534 SP
 * 2 Elemental Troopers: 534 SP
 * 1 Elemental Trooper, 1 Mechanized Trooper: 267 SP
 * 2 Elementals, 1 Mech: 267 SP
 * 1 Elemental, 1 Mech, 1 Veteran: 178 SP
 * 1 Elemental, 1 Mech, 5 Veterans: 178 SP