The single level caliration model presumes that either the measurement characteristic is linear, the sensor/instrument is used in a small (almost linear) range of the characteristic, or the sensor characteristic follows a known non-linear function that can be reversed in signal processing.
MQ135 is surely non-linear, any attempt to use it over a wider concentration range would require a respective linearization function in the signal processing, or preferably an empirical multi level calibration.
I don't exactly understand what the "calibrated unit" in your calibration scheme is, but calibration by comparing two MQ135 sensors will further reduce the rather poor accuracy.
I would suggest to use a primary standard for calibration, a gas or vapour mixture of known concentration. You'll need a test gas for calibration anyway.