Edit the Mkinclude file to fit your system.
Example of my Mkinclude:
INC = /usr/local/netcdf-3.6.0-p1/include
LIB = -L/usr/local/netcdf-3.6.0-p1/lib -lnetcdf
FC = ifort
FFLAGS = -O -assume byterecl
RM = /bin/rm
CP = /bin/cp