Update sample simple

Fixed several problems in sample_simple, and two biggest changes are;
- Contents of `Mkinclude` is now in `Makefile`.
- A unit of `recl` for direct access file open is now BYTE, not WORD.

Assumed that `jcup` is also updated for makefile-related things, soon pull-request'ed.

Check is done only on my ubuntu-gfortran-openmpi. Please check on other machine/compilers.