I would always buy my nic in a VG base at 100 mg/ml, i.e., 1 drop equals 1%. Way cheaper, and easier to use (1 drop equals 1%). In VG, there's very little risk even if you get some on you, just wash it off within a few minutes or less, as VG does not easily absorb through the skin, so I think it's safer to use. I'm not afraid to go over 30% PG, I just like the 30/70 ratio best with the gear I'm using, so it could be different on a clearo, for example. On a dripper, though, I don't think I could use less than 70VG. So, for all those reasons, i.e., 1) cost, 2) ease of use, 3) safety, 4) ratio, etc., I think it's the right way to go. Nicotine only starts to get dangerous above 200 mg/ml (spillage), so nothing to worry about either. MFS has been running great sales on Nicotine lately too. I think 100 mg/ml nic has been running about $50, so super inexpensive in the liter sizes. I remember paying about $140-150 for a liter when I first started vaping. I buy PG by the gallon and VG by the bucket (5 gal), so carrier and nicotine costs are really low per mil. It's just the initial start up cost that can take the breath away, and that startup cost lasts about 18 months, or so, until your flavorings are all stocked (did for me anyway).
When using the EJMU calculator, you can change the default settings. Mine default to 100 mg/ml nicotine - all VG, a 30/70 ratio, 6 mg/ml on Nic strength, 100 ml amount to make, and 38 drops equals 1 ml (for the droppers I most often use). Once I enter a new recipe and recalculate, all the percentages then translate to single drops on the 100DT sample mix test, and it's very easy and quick to sample new mixes, and then to easily and quickly adjust them to taste. The only time you'll get funky PG numbers then is if you mix more than 30% PG, then the PG will show a negative. Most of my recipes cannot be made with a 50/50 Nicotine PG/VG ratio, as they eat into the PG available for the juice, which, then will give you funky PG negative numbers. So, that's what works best for me.