$a and $b and $c need to go first if you're trying to assign values to them. The way you're doing, you're asssining the value of $a (which is nothing) to $field["BASE'] and assigning the value of $b (which is also nothing) to $field["MIDPOINT']
a/b doesn't equal c. c equals whatever $a / $b is. Write your code this way:
$a = $field["BASE"];
$b = $field["MIDPOINT"];
$c = ($a / $b);
That should fix your problem.
Cgraz