Makefile: $ subst in dependency list

I have a Makefile that looks something like this:

FIGURES = A1_B1_C1.eps A2_B2_C2.eps A3_B3_C3.eps
NUMBERS = 1 2 3

all : $(FIGURES)

%.eps : $(foreach num, $(NUMBERS), $(subst B, $(num), %).out)
    # my_program($+, $@);

%.out :

      

        
        
        
      

    

The point is that the file names of my drawings contain certain information (A, B, C) and that each shape is created by my_program from several (in example 3) files. Although the file name of each shape is in a format Ax_Bx_Cx.eps

, the data file names for creating shapes are as follows:

Ax_1x_Cx.out
Ax_2x_Cx.out
Ax_3x_Cx.out

      

        
        
        
      

    

So, for each shape, I need a dynamically generated list of dependencies with multiple filenames. In other words, my desired output for the example above:

# my_program (A1_11_C1.out A1_21_C1.out A1_31_C1.out, A1_B1_C1.eps);

# my_program (A2_12_C2.out A2_22_C2.out A2_32_C2.out, A2_B2_C2.eps);

# my_program (A3_13_C3.out A3_23_C3.out A3_33_C3.out, A3_B2_C3.eps);

Unfortunately the command subst

seems to be ignored as the output looks like this:

# my_program (A1_B1_C1.out A1_B1_C1.out A1_B1_C1.out, A1_B1_C1.eps);

# my_program (A2_B2_C2.out A2_B2_C2.out A2_B2_C2.out, A2_B2_C2.eps);

# my_program (A3_B3_C3.out A3_B3_C3.out A3_B3_C3.out, A3_B3_C3.eps);

I looked at this possible duplicate but figured the answer would not help me since I am using %

, not $@

which should be ok in the preconditions.

It is clear that I have something wrong here. Any help is appreciated.