To make for is an idiom with several different meanings. I will use your suggested. The subject must agree in number with its verb.
Truth behind Queen Margrethe's eyewatering £620k engagement ring
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. 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.
