Unable to install with `make DESTDIR=... install`

I wanted to create a package for X-CD-Roast 1.18 on the Arch Linux User Repository. This requires that the package is compiled into an installable package for the pacman package manager. Unfortunatelly, it doesn't work, althought it is not a problem to build and run the software as usual.

The steps required to reproduce the problem are the following, after downloading a fresh source tarball and extracting it:

cd xcdroast-1.18
./configure --prefix=/usr
make

Until here, all is fine.
What makepkg, the Arch Linux package compiler, now needs to do is this:

make DESTDIR=/tmp/test install

and this fails, because the Makefile in src wants to mkdir a path "/usr/etc", which is not possible at this point.

It works, when I delete the targets "install-data-local" and "install-data-hook" from Makefile.am, and reconfigure all tools. May you please check out if these targets are really required or modify them to fit the above build steps adequately?

Attached to this issue you find the Makefile.am I modified, which works.