Need Makefile for IBM AIX

I’m new about IBM AIX and GNU.
Here’s my current Makefile for OpenGL program:

INCLUDE = -I/usr/lpp/X11/include/
LIBDIR = -L/usr/lpp/X11/lib
CC = gcc
LIBRARIES = -lX11 -lXi -lXmu -lglut -lGL -lGLU -lm
OBJECTS = View.o ArmL.o ArmU.o
View: $(OBJECTS)
$(CC) $(CFLAGS) -o $@ $(LIBDIR) $^ $(LIBRARIES)

I could compile *.c to *.o but got error when GCC link them.
Could somebody modify this Makefile or give me a new one in order to successfully make them in IBM AIX environment?
Thank you.

I’m not sure about this (I haven’t tried it), but perhaps this works: (?)

INCDIR  = /usr/lpp/X11/include/
CFLAGS  = -c -Wall -I$(INCDIR)
CC      = gcc

LIBDIR  = /usr/lpp/X11/lib
LIBS    = -lX11 -lXi -lXmu -lglut -lGL -lGLU -lm

OBJS    = View.o ArmL.o ArmU.o

View: $(OBJS)
	$(CC) $(LFLAGS) $(OBJS) $(LIBS) -o $@

View.o: View.c
	$(CC) $(CLAGS) View.c

ArmL.o: ArmL.c
	$(CC) $(CLAGS) ArmL.c

ArmU.o: ArmU.c
	$(CC) $(CLAGS) ArmU.c

If you do get linker errors, the most likely reason is that the order of the libraries in LIBS is wrong. For instance, try this order:

LIBS = -lglut -lGL -lGLU -lXi -lXmu -lX11 -lm

Good luck!