It seems like you already have a pretty good handle for the way you are asking your questions, but I wrote up and sent this tutorial to another member and she said it really helped. Probably more information than you need but maybe there are a couple items in here that may be helpful as well. The example I created for her was for a huge batch so you can substitute much smaller numbers. Im hoping you are good with math as that's a necessary item to have a firm grasp on for DIY (well it makes it a lot easier).

I make my test batches at 5ml as it makes the math simpler. Since we are dealing with 80% nic base and 20% flavor anything divisible by 5 makes it super easy. OR just stick to the calculator, plug in the numbers and you don't have to think at all.
You can buy unflavored nic juice in 6, 12, 18, 24, 36, 50 something and 100 mg. You can also buy it 100% pg, 100% vg and some places will premix it 50/50 for you. So for this example, we are going to buy a 500ml bottle of 100% pg 100mg nic and a 500ml bottle of 100% pg nic, then mix them together and we now have 1 liter of 50\50 100mg nic juice.
So now if you look at the first line that is exactly what we have, 50\50 100 mg nic juice. So the next line asks what we want the nic level to be in this particular recipe. In this case its 18mg. The next line asks how much you want to make and in this case its 10 ml (or you could change it to 1000 ml for a liter).
As for flavors, the general rule of thumb is 20% flavor. You have to remember that most flavor is sent pg based and the calc takes that into consideration when it states how much pg and vg you need to add to get to your desired diluted strength and desired ratio. As you can see in his example his 4 flavors add up to 19%.
Then after the flavors are in there you tell it what you want your final juice to be and in this case it’s a 40\60, then you hit calculate at the bottom. IGNORE THE DROPS, IT IS NEVER USED. As you can see you only use 1.8 ml of the nic juice gets used, then its diluted with a certain amount of pg and vg that will get you to your nic level of 18mg and the correct ratio of 40\60. This is why you always have a much higher mg concentrated nic juice so when you dilute it down with pg and vg you are able to create the final pg\vg content you need. Obviously if you were making a 100% pg or 100% vg juice you wouldn’t start with 50\50 nic. You would have to have some of the 100% pg nic and 100% vp nic sitting around.
So lets say you needed to make a liter of this recipe, you are only going to use 180 ml of the 50\50 100 mg nic juice you made. So technically if you bought 1 liter of 100 mg 50\50 nic juice you could make about 5 liters of juice once you mix in the regular pg and vg. Obviously a little less if you diluted down to 24 mg. And obviously a lot more if you diluted down to 12 or 6 mg. The point is you ALWAYS want to get the 100 mg nic and dilute. If you only bought it at the strength you wanted then you could never dilute it and you could never get your ratios right to meet your target pg\vg
The best places to buy unflavored nic is either wizardlabs.us or
http://nudenicotine.com they are the cheapest and best quality. Myfreedomsmokes has good sales from time to time and they are quality as well.
At strengths of 100mg, you don’t really have any special handing requirement. If it gets on you wash your hands. Though if you wore gloves and eye goggles it would be a good idea. Where it gets dangerous is at extremely high concentrates like the 99% pure nic. Basically the stuff these labs are using to make this 100mg juice for us.
EDIT: Also breaktru that wrote this free software app is a member here and always hanging out here in the DIY. He also has his own forum with tips and tricks and all around good info. He is a great guy and always very helpful.