In the context of this question, the approximate meaning is 'to produce', 'to. Thus, if a subject is. The formal and traditional answer is makes, because the subject is the singular noun phrase receiving homemade cupcakes.
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The subject must agree in number with its verb. I will use your suggested. This is the rule to be applied while deciding what to opt for.
I must have heard people use it incorrectly so much that the correct way sounds strange.
To make for is an idiom with several different meanings.
