Trying to get a Makefile working with NaCl OpenCV port

Makefile

# Copyright (c) 2013 The Chromium Authors. All rights reserved.
# Use of this source code is governed by a BSD-style license that can be
# found in the LICENSE file.

# GNU Makefile based on shared rules provided by the Native Client SDK.
# See README.Makefiles for more details.

VALID_TOOLCHAINS := newlib glibc pnacl

NACL_SDK_ROOT ?= $(abspath $(CURDIR)/../..)
include $(NACL_SDK_ROOT)/tools/common.mk

TARGET = part2
LIBS = $(DEPS) ppapi_cpp ppapi \
			 pthread \
			 opencv_imgproc opencv_highgui opencv_core opencv_objdetect \
			 png tiff jpeg

CFLAGS = -Wall V=1
SOURCES = hello_tutorial.cc

CFLAGS:=$(INCLUDES)
# Build rules generated by macros from common.mk:

$(foreach src,$(SOURCES),$(eval $(call COMPILE_RULE,$(src),$(CFLAGS))))

ifeq ($(CONFIG),Release)
$(eval $(call LINK_RULE,$(TARGET)_unstripped,$(SOURCES),$(LIBS),$(DEPS)))
$(eval $(call STRIP_RULE,$(TARGET),$(TARGET)_unstripped))
else
$(eval $(call LINK_RULE,$(TARGET),$(SOURCES),$(LIBS),$(DEPS)))
endif

$(eval $(call NMF_RULE,$(TARGET),))