make 관련 질문 드려요

솔라리스는 리눅스의 make와 다른 룰을 적용 하나요?
아래의 make파일에서 .pc파일이 .c파일로 바뀌지가 않네요
아시는 분은 답변 부탁 합니다.

OINC= include=${ORACLE_HOME}/precomp/public include=${TPMDIR}/usrinc include=${COMDIR}/include
USERID=medi/medi
PROFLAGS= sqlcheck=full userid=${USERID} ${OINC}

MAKE=make

INCS= -I${COMDIR}/include -I${ORACLE_HOME}/precomp/public -I${TPMDIR}/usrinc

CFLAGS= ${INCS}
AFLAGS= rcv

COMMARC=libcomm.a
COMMSRC=commglobal.c commlib.c dbpass.c commlog.c pcc_ct.c getpath.c dbconn.c largedata.c \
commlib2.pc commerr.pc dynsql.pc commtuxC.pc trgchck.pc
COMMC=${COMMSRC:.pc=.c}
COMMOBJ=${COMMC:.c=.o}
COMMTG=${COMMOBJ:.o=}

NXAARC=libnxa.a
NXASRC=tpsvr_nxa.pc
NXAC=${NXASRC:.pc=.c}
NXAOBJ=${NXAC:.c=.o}
NXATG=${NXAOBJ:.o=}

XAARC=libxa.a
XASRC=tpsvr_xa.pc
XAC=${XASRC:.pc=.c}
XAOBJ=${XAC:.c=.o}
XATG=${XAOBJ:.o=}

ALL=${COMMARC} ${NXAARC} ${XAARC}

all :
@for file in $(ALL); do $(MAKE) $$file; done;

clean :
rm -f *.o *.a

${COMMARC}: ${COMMOBJ}
ar ${AFLAGS} ${COMMARC} ${COMMOBJ}

${NXAARC}: ${NXAOBJ}
ar ${AFLAGS} ${NXAARC} ${NXAOBJ}

${XAARC}: ${XAOBJ}
ar ${AFLAGS} ${XAARC} ${XAOBJ}

${COMMTG}:
@${MAKE} $*.o
ar $(AFLAGS) $(COMMARC) $*.o

${NXATG}:
@${MAKE} $*.o
ar $(AFLAGS) $(NXAARC) $*.o

${XATG}:
@${MAKE} $*.o
ar $(AFLAGS) $(XAARC) $*.o


# Suffix Rules
.SUFFIXES: .pc .c .o

# Rule for creating C bookigrams from embedded SQL bookigrams
.pc.c:
proc $(PROFLAGS) iname=$*.pc

# Rule for creating object files from C bookigrams
.c.o:
$(CC) $(CFLAGS) -c $*.c
rm -f $*.lis