# More variable definition skipped.

SRCS := initialValue
CXXFLAGS := initialValue

test: ${myBinary}
ifeq (${BUILD}, UNIT)
    @echo BUILD == ${BUILD}
    SRCS += ${TEST_SRCS}
    CXXFLAGS += -DUNIT_TEST
endif

${BUILD_DIR}/%.o : %.cpp
    ${CXX} -c ${CXXFLAGS} ${INCS} $< -o $@

make: SRCS: Command not found
make: *** [test] Error 127