I have a table software and columns in it as dev_cost, sell_cost. If dev_cost is 16000 and sell_cost is 7500
software
dev_cost
sell_cost
You can also cast your variable to the desired type, then apply division:
SELECT (dev_cost::numeric/sell_cost::numeric);
You can round your value , and specify the number of digits after point:
SELECT TRUNC((dev_cost::numeric/sell_cost::numeric),2);