Compile specific source list and generate dependency - c

Question

I have below file list:
fd1/foo.c
fd2/foo.c
fd2/bar.c
fd2/bar.h
I want to compile fd1/foo.c and fd2/bar.c. fd2/foo.c is an excluded one. If I use vapth to select all source files, the fd2/foo.c will be compiled. So I want to specify the source list:
SRC_C = fd1/foo.c fd2/bar.c
Since I can't use vpath, so I can only compile SRC_C something like this:
SRC_O = $(patsubst %.c,%.o,$(SRC_C))
SRC_C_LIST = $(notdir $(SRC_C))
OBJ_LIST = $(patsubst %.c,%.o,$(SRC_C_LIST) )
.PHONY: all
all: $(OBJ_LIST)
ar rvs foobar.a $(OBJ_LIST)
$(SRC_O): %.o : %.c
gcc -c $< -I inc/ -MM -MF $(patsubst .o,.d,$(notdir $#)) -o $(notdir $#)
But I also want add dependency rules. But the dependency file seems only contain object target without original folder names:
foo.o : src/foo.c inc/bar.h
How do I to use dependency file in this case? Thanks.
Solutions
Per suggestion from Joachim, I modify my solution as below. Seems work:
SRC_C = fd1/foo.c fd2/bar.c
SRC_O = $(patsubst %.c,%.o,$(SRC_C))
SRC_C_LIST = $(notdir $(SRC_C))
OBJ_LIST = $(patsubst %.c,%.o,$(SRC_C_LIST) )
SRC_D_LIST = $(patsubst %.o,%.d,$(OBJ_LIST))
.PHONY:all
all: $(SRC_O)
ar rvs foobar.a $(OBJ_LIST)
$(SRC_O): %.o : %.c
arm-none-eabi-gcc -c $< -I inc/ -o $# -MM -MT $# -MF $(notdir $(patsubst %.o,%.d,$#))
-include $(SRC_D_LIST)

Answer 1

Using implicit rules, if you do not mind having the .o and .d files along the corresponding .c files:
LIB := foobar.a
SRC := fd1/foo.c fd2/bar.c
OBJ := $(SRC:.c=.o)
DEP := $(OBJ:.o=.d)
CC := arm-none-eabi-gcc
ARFLAGS := rvs
CPPFLAGS := -MMD -MP -I inc
.PHONY: all
.PRECIOUS: $(OBJ)
all: $(LIB)
$(LIB): $(LIB)($(OBJ))
-include $(DEP)