If you have 100 units of enzyme and you desire a 1 U/mL solution, you could dissolve the 100 units in 100 mL of a suitable buffer. However, this is an awkwardly large volume. I suggest you dissolve the 100 units in 1 mL of buffer (100 U/mL), divide it into numerous small aliquots, and freeze the aliquots for later use. When you want to use the enzyme, thaw out one aliquot and dilute it 100-fold in a suitable buffer.
You have 100 UN enzymes here, and the target value is 1U/mL. You need to dissolve 100 UN enzymes in 10 ml of buffer (100 mM Sodium Acetate/Sodium Phosphate). Now that your 10X solution is complete, use 100 μL (1X) as a working solution. This equates to (1U/mL).