Does this makefile make sense? - c++

Question

i want to compile this small program:
#include <iostream>
#include <SDL.h>
using namespace std;
int main() {
if(SDL_Init(SDL_INIT_VIDEO) < 0) {
cout << "SDL init failed" << endl;
return 1;
}
cout << "Hello World" << endl;
return 0;
}
which I can do successfully with:
g++ -o SDL_basic SDL_basic.cpp -I/opt/local/include/SDL2/ -l SDL2 -L/opt/local/lib/
I spent the last hour trying to modify the makefile I usually use to do the same:
CXX=g++
INC=-I/opt/local/include/SDL2/
LIBSEARCHPATH=-L/opt/local/lib/
LIBS=-l SDL2
OBJECTS=$(PROJECT).o
PROJECT=SDL_basic
$(PROJECT) : $(OBJECTS)
${CXX} $(CPFLAGS) $(OBJECTS) -o $# ${INC} ${LIBSEARCHPATH} ${LIBS}
.cpp.o :
${CXX} -c ${CPFLAGS} $? ${INC} ${LIBSEARCHPATH} ${LIBS}
clean :
rm -f $(OBJECTS)
Running make finally works now, but if I run it a second time after a small change in the .cpp, I get the following warning:
clang: warning: -lSDL2: 'linker' input unused [-Wunused-command-line-argument]
clang: warning: argument unused during compilation: '-L/opt/local/lib/' [-Wunused-command-line-argument]
Therefore my question. Does this make sense what I did in the makefile? Do the arguments ${INC} ${LIBSEARCHPATH} ${LIBS} really belong after both .cpp.o : and $(PROJECT) : $(OBJECTS) (Otherwise it does not seem to work)?
I hope somebody can help me.
Thank you a lot and best regards!!
F