Create directories using make file

I'm a very new to makefiles and i want to create directories using makefile. My project directory is like this

+--Project  
   +--output  
   +--source  
     +Testfile.cpp  
   +Makefile  

I want to put all the objects and output into the respective output folder. I want to create folder structure which would be like this after compiling.

+--Project
   +--output
     +--debug (or release)
       +--objs
         +Testfile.o
       +Testfile (my executable file)
   +--source
     +Testfile.cpp
   +Makefile

I tried with several options, but could not succeed. Please help me to make directories using make file. I'm posting my Makefile for your consideration.

#---------------------------------------------------------------------
# Input dirs, names, files
#---------------------------------------------------------------------
OUTPUT_ROOT := output/

TITLE_NAME := TestProj 

ifdef DEBUG 
    TITLE_NAME += _DEBUG
else
ifdef RELEASE
    TITLE_NAME += _RELEASE
endif
endif


# Include all the source files here with the directory tree
SOURCES := \
        source/TestFile.cpp \

#---------------------------------------------------------------------
# configs
#---------------------------------------------------------------------
ifdef DEBUG
OUT_DIR     := $(OUTPUT_ROOT)debug
CC_FLAGS    := -c -Wall
else
ifdef RELEASE
OUT_DIR     := $(OUTPUT_ROOT)release
CC_FLAGS    := -c -Wall
else
$(error no build type defined)
endif
endif

# Put objects in the output directory.
OUT_O_DIR   := $(OUT_DIR)/objs

#---------------------------------------------------------------------
# settings
#---------------------------------------------------------------------
OBJS = $(SOURCES:.cpp=.o)
DIRS = $(subst /,/,$(sort $(dir $(OBJS))))
DIR_TARGET = $(OUT_DIR)

OUTPUT_TARGET = $(OUT_DIR)/$(TITLE_NAME)

CC_FLAGS +=   

LCF_FLAGS := 

LD_FLAGS := 

#---------------------------------------------------------------------
# executables
#---------------------------------------------------------------------
MD := mkdir
RM := rm
CC := g++

#---------------------------------------------------------------------
# rules
#---------------------------------------------------------------------
.PHONY: all clean title 

all: title 

clean:
    $(RM) -rf $(OUT_DIR)

$(DIR_TARGET):
    $(MD) -p $(DIRS)

.cpp.o: 
    @$(CC) -c $< -o $@

$(OBJS): $(OUT_O_DIR)/%.o: %.cpp
    @$(CC) -c $< -o $@

title: $(DIR_TARGET) $(OBJS)

Thanks in advance. Please guide me if i made any mistakes also.