"make" file question

[flatau]

I have the following "makefile" file

PAT=/ub/path/
FILES=a.f b.f
NEW=$(PAT)$(FILES)
all:
       echo $(NEW)

===========================
The output from this "make" is
 /ub/path/a.f b.f

but I would like to have
/ub/path/a.f /ub/path/b.f

Well, the question is: How to append prefix (/ub/path/) to
a list of files using "make".

flatau at handel.cs.colostate.edu