I just used the IDE to compile Util-WPS-Scale with the defaults plus PM program chosen. Here's the log.
cd H:\tmp\UTIL-WPS-Scale
wmake -f H:\tmp\UTIL-WPS-Scale\Util-WPS-Scale.mk -h -e
wcc386 SCALE.C -i="G:\WATCOM/h;G:\WATCOM/h/os2" -w4 -e25 -zq -od -d2 -6r -bt=os2 -fo=.obj -mf
wlink name Util-WPS-Scale d all sys os2v2 pm op m op maxe=25 op q op symf @Util-WPS-Scale.lk1
Execution complete
The IDE also left the makefiles. Works a bit different then GNU make, includes mk files and lnk files etc, directory listing afterwards,
Directory of H:\tmp\UTIL-WPS-Scale
6-09-24 7:39p <DIR> 124 ---- .
6-09-24 7:38p <DIR> 0 ---- ..
6-09-24 7:26p 169 124 a--- compile.cmd
6-09-24 7:39p 262 0 a--- dir.out
6-09-24 7:26p 114 124 a--- FOO.CMD
6-09-24 7:26p 146 124 a--- IBMC.CMD
6-09-24 7:26p 145 124 a--- LINKUP.CMD
6-09-24 7:26p 298 124 a--- makefile
6-09-24 7:26p 351 124 a--- README.md
6-09-24 7:26p 7,408 124 a--- SCALE.C
6-09-24 7:26p 176 124 a--- SCALE.DEF
6-09-24 7:26p 59,844 124 a--- scale.ico
6-09-24 7:30p 8,111 0 a--- SCALE.obj
6-09-24 7:26p 4,495 124 a--- SCALE.txt
6-09-24 7:30p 7,140 0 a--- Util-WPS-Scale.exe
6-09-24 7:30p 17 0 a--- Util-WPS-Scale.lk1
6-09-24 7:30p 9,648 0 a--- Util-WPS-Scale.map
6-09-24 7:30p 115 0 a--- Util-WPS-Scale.mk
6-09-24 7:30p 737 0 a--- Util-WPS-Scale.mk1
6-09-24 7:30p 7,897 0 a--- Util-WPS-Scale.sym
6-09-24 7:30p 418 0 a--- Util-WPS-Scale.tgt
6-09-24 7:31p 292 0 a--- Util-WPS-Scale.txt
6-09-24 7:30p 254 0 a--- Util-WPS-Scale.wpj
6-09-24 7:26p 236 124 a--- WAT.CMD
6-09-24 7:26p <DIR> 124 ---- wiki
25 file(s) 108,273 bytes used
Try it using the IDE, File-->New Project, name it, then Sources-->New Source and browse to SCALE.C.
Then Targets-->New Target, and choose PM app etc, then press F5.
This will give you the basic commands to build.
If you want to use GnuMake, you can see the needed commands from the log to adapt the makefile. You could have multiple targets in the makefile, one for GCC and one for OW or two makefiles.
From the IDE you can also adjust the build flags etc, or read the documentation.