while (<>)
{
    if(/\\\r?\n/)
    {
	s/\\\n/ /;
	$line .= $_;
	next;
    }
    $line .= $_;
    if ($line =~ m/^[ \t]*([A-Z0-9_]+)[\ ]*\+=[\ ]*(.*)/) {
	$identitifier{$1} = $identitifier{$1} . " " . $2;
    } else { $slurp[$#slurp + 1]=$line; }
    undef $line;
}

print "# This Makefile has been mangled by a very rickety perl script.\n";
print "# Combined += 's: \n";

while (($a,$b,%identitifier)=%identitifier) {
    print $a, " = ", $b, "\n";
}

print "# The rest of the Makefile: \n";

print @slurp;