basicly i get "no ARCHSUBDIR for arm32 nor arm32" if i use MACHINE_ARCH=arm32 
for make depend and/or make in /usr/src/sys/arch/hpcarm/compile/IPAQ

im using these flags:
MACHINE=hpcarm MACHINE_ARCH=arm32 
CC=/usr/local/cross/bin/arm-unknown-netbsdelf-gcc 
AS=/usr/local/cross/bin/arm-unknown-netbsdelf-as 
LD=/usr/local/cross/bin/arm-unknown-netbsdelf-ld 
NM=/usr/local/cross/bin/arm-unknown-netbsdelf-nm 
RANLIB=/usr/local/cross/bin/arm-unknown-netbsdelf-ranlib 
SIZE=/usr/local/cross/bin/arm-unknown-netbsdelf-size

also, do i need these flags in make depend?