It seems that the r-base-dev package is not included in the r package eopkg repository, hence no "make" is possible under R when installing new R packages. It seems that the R eopkg package ("r") is limited to r-base. How can this be solved?
Problem with R package installation
In addition, you can use mamba with a dedicated environment. You can find almost all packages you want:
A simple mamba/conda my_r_package search will give you the package(s) to install in the environment you created (and can deactivate). It allows to handle incompatible packages in distinct environments.