1PASS:=PASS
 2FAIL:=FAIL
 3PASS2:=PASS
 4
 5test: foo
 6
 7foo: X := $(PASS)
 8foo: Y=$(FAIL)
 9foo: Z=$(PASS2)
10
11foo:
12	echo $(X) $(Y) $(Z)
13
14PASS:=
15FAIL:=