I think the manual just used the number "400" purely as an example. I believe the basic fire value (without taking into account penetration, range or other factors) is calculated roughly as Lethality x Strength x Effectiveness, such that if you have a squad carrying a combined total of 10 AK-47's (lethality 19) and are at 80% effectiveness, the math would be 10 (strength) x 19 (lethality) x .80 (effectiveness) = 152.
JZ has some fantastic write-ups about the calculations, and specifically as it pertains to assaulting:
https://sites.google.com/site/jzs-place/...and-others
Understanding the Combat Results Calculations:
https://sites.google.com/site/jzs-place/...lculations
And JZ has some other great articles you might want to peruse as well:
https://sites.google.com/site/jzs-place/...-home-page
My advice is to not get too heavily bogged down in the math of it. It helps to understand it from a very high level perspective, such as knowing that your fire value is halved if the squad firing is Disrupted or Pinned and quartered if they are Demoralized. Likewise firing from further than half your weapon's maximum range also halves your fire value (or conversely it is doubled if you are only one hex away). From that perspective it makes sense to try and hold your fire when it is getting heavily penalized like that. Otherwise I usually don't worry too much if I am firing a weapon with a 5 lethality or a 20 lethality ... I am going to fire whatever I've got! (Although the big caveat to that is penetration factors, which play a huge role in the game. That's an area for which it definitely is worth understanding the math.)