1base := base
 2dirs := a b c d
 3dir := FAIL
 4comma := ,
 5files := $(foreach dir,$(dirs),$(foreach subdir,$(dirs),$(dir)/$(subdir)/$(base)))
 6ifdef KATI
 7files2 := $(KATI_foreach_sep dir,$(comma) ,$(dirs),"$(dir)")
 8else
 9# Since make doesn't have the function, manually set the result.
10files2 := "a", "b", "c", "d"
11endif
12
13test:
14	echo $(files)
15	echo $(files2)