sample make file for creating more than one exe files with different directory

sample make file for creating more than one exe files with different
directory

I am having a directory called test where make file should be. i am having
subdirectory called sub1, sub2, sub3.
test/Makefile
test/sub1
test/sub2
test/sub3
I want to create exe1 by compiling sub1, exe2 by compiling sub2 and exe3
from sub3.
Can i add more than one directory in vpath?? or any other solution