Bash script to process lines combined from multiple files excluding the lines in another file

01-process.sh

#!/usr/bin/env bash
FILES="fruits.txt veggies.txt"
EXCLUSION_FILE="nope-list.txt"
COMBINED=$(cat $FILES)
FOODS=$(grep -vx -f $EXCLUSION_FILE <(echo $COMBINED | tr ' ' '\n'))
TOTAL_FOODS=$(echo "$FOODS" | wc -l | awk '{print $1}')
CURRENT_FOOD=1

echo "about to eat $TOTAL_FOODS foods"
echo "---------------------------------"

while read food; do
    echo "eating: $food [$CURRENT_FOOD/$TOTAL_FOODS]"
    let "CURRENT_FOOD=CURRENT_FOOD + 1"
done < <(echo "$FOODS")

fruits.txt

apple
banana
pineapple
kiwi
manderin
orange
melon

nope-list.txt

apple
kiwi
rubarb

veggies.txt

carrots
potatoes
brussel-sprouts
rubarb
peas
bell-pepper
cucumber
broccoli