BASH makes no distinction between data types for variables. That distinction is made only at the time that the variable is operated upon, I think.
To assign the output of a command to a variable you must use
command substitution $( ... ).
Code:
value1="$(cat File1)"
Also:
Code:
dividend= $((value2/value1)) # should be
dividend= $(( value2/value1 ))
Of course your code as is will only work for only a single value in both File1 and File2.