Following source code of makefile worked finally. On linux(xubuntu), default source file worked in a straight forward way. Commented out (# XXX) descriptions are what I tried before finalizing this work.

      # Brian Mayton 
      #
      # 'make' builds the .hex file.
      # 'make flash' uses the programmer to load it onto the target chip.
      # 'make fuses' programs the fuse bits on the target chip.
      # 'make rstdisbl' blows the reset fuse.
      # 'make clean' removes all autogenerated files.
      
      # OBJECTS should list all of the object files for the program (e.g. for each
      # .c file, list a corresponding .o file here.)  APPLICATION just specifies the
      # name of the hex/elf files, and can be whatever you want.
      OBJECTS = main.o usbdrv/usbdrv.o usbdrv/oddebug.o usbdrv/usbdrvasm.o
      APPLICATION = fts_firmware
      
      # Set up which MCU you're using, and what programmer, and the clock speed
      # here.
      MCU = attiny45
      PROGRAMMER ?= usbtiny  #←USB Tiny as ISP
      #PROGRAMMER ?= stk500v1  #←Arduino as ISP
      #PROGRAMMER ?= atmelice_isp  #←USB Tiny as ISP
      F_CPU = 16500000UL
      
      # Fuse bit settings
      EFUSE=0xFF
      HFUSE=0xDD
      LFUSE=0xE1
      
      # Fuse bit settings with reset pin disabled
      HFUSE_RSTDISBL=0x5D
                  
      # Edit these if you want to use different compilers
      CC = avr-gcc
      OBJCOPY = avr-objcopy
      SIZE = avr-size
      AVRDUDE = avrdude
      
      # Compiler and linker flags
      CFLAGS=-mmcu=$(MCU) -Wall -DF_CPU=$(F_CPU) -I. -funsigned-char \
              -funsigned-bitfields -fpack-struct -fshort-enums -Os -Iusbdrv
      LDFLAGS=-mmcu=$(MCU)
      
      all: $(APPLICATION).hex
      
      clean:
              rm -f usbdrv/*.o
              rm -f *.hex *.elf *.o
      
      %.hex: %.elf
              $(OBJCOPY) -j .text -j .data -O ihex $< $@
      
      $(APPLICATION).elf: $(OBJECTS)
              $(CC) $(LDFLAGS) -o $@ $^
              $(SIZE) -C --mcu=$(MCU) $@
      
      %.o: %.c
              $(CC) $(CFLAGS) -c $< -o $@
      
      %.o: %.S
              $(CC) -x assembler-with-cpp $(CFLAGS) -c $< -o $@
      
      flash: all
              $(AVRDUDE) -p $(MCU) -c $(PROGRAMMER) -P usb -e \
              -U flash:w:$(APPLICATION).hex
      #        $(AVRDUDE) -p $(MCU) -c $(PROGRAMMER) \  
      #               -P /dev/cu.usbmodem143401 \ #←usb port number
      #               -b19200  #←serial communication rate
      #               -e -F \ #←F: force
      #               -U flash:w:$(APPLICATION).hex　　　
      
      fuses:
              $(AVRDUDE) -p $(MCU) -c $(PROGRAMMER) -P usb \
                      -U lfuse:w:$(LFUSE):m -U hfuse:w:$(HFUSE):m \
                      -U efuse:w:$(EFUSE):m
      #        $(AVRDUDE) -p $(MCU) -c $(PROGRAMMER) -P usb \
      #               -P /dev/cu.usbmodem143401 \ #←usb port number
      #               -b19200  #←serial communication rate
      #               -e -F \ #←F: force
      #               -U lfuse:w:$(LFUSE):m -U hfuse:w:$(HFUSE):m \
      #               -U efuse:w:$(EFUSE):m

      rstdisbl:
              $(AVRDUDE) -p $(MCU) -c $(PROGRAMMER) -P usb \
                      -U lfuse:w:$(LFUSE):m -U hfuse:w:$(HFUSE_RSTDISBL):m \
                      -U efuse:w:$(EFUSE):m
      
      .PHONY: all clean install fuses