Fly over to moenia, naboo.
from there, drive to the gungan and imperial battle site.
if you are imperial, kill the gungans
if you are rebel kill the scout troopers
they give you 15 fp as rebel or 12 as imp
but they have an instant respawn, so you can continuously kill them, they are level 30.
Talus, Wepons Depot is better if you're Imperial. Go to the biggest room at the bottom. Nearly a constant respawn of rebels. I ground 120k Imperial FP every 4-5 hours.