tools/unit_test_app: fixes to build this application with Make build

tools/unit-test-app/components/test_utils/component.mk

@@ -1,3 +1,18 @@
 COMPONENT_PRIV_INCLUDEDIRS := private_include
 COMPONENT_ADD_INCLUDEDIRS : include
-COMPONENT_SRCDIRS := . esp32
+COMPONENT_SRCDIRS := .
+COMPONENT_OBJS := ccomp_timer.o test_runner.o test_utils.o
+
+ifdef CONFIG_IDF_TARGET_ESP32
+COMPONENT_OBJS += ref_clock_impl_rmt_pcnt.o
+else
+COMPONENT_OBJS += ref_clock_impl_timergroup.o
+endif
+
+ifdef CONFIG_IDF_TARGET_ARCH_RISCV
+COMPONENT_OBJS += ccomp_timer_impl_riscv.o
+endif
+
+ifdef CONFIG_IDF_TARGET_ARCH_XTENSA
+COMPONENT_OBJS += ccomp_timer_impl_xtensa.o
+endif