{x = ($1-T1)/Fi; print (x-int(x))}

4  4
8  4
7  78
45 2

0.2
3
2
1

awk 'FNR == NR { F[++n] = $1; next } FNR == 1 { T1 = $1 } { for (i = 1; i <= n; ++i) { x = ($1 - T1)/F[i]; print x - int(x) >"output" FNR} }' file2 file1