Not sure what you mean , but I would say it this way : Powerpoint technology makes incorporating photos simple and inexpensive. Powerpoint technology makes the task of incorporation of photos simple and inexpensive. Powerpoint technology makes the incorporation of photos into a simple and inexpensive task.

"simple and inexpensive" modifies "incorporating", not "lesson"!

We may analyse the structure of your sentence as follows: A makes B [adjective]. => (Powerpoint technology) makes (incorporating photos into a lesson) (simple and inexpensive). It is much more accurate and clearer to say, "With PowerPoint software, it is easy and inexpensive to use photos as a teaching tool."

Is the structure about this setence above of “make sth adj ”or “make sth+prep-phrase” ？

Is the structure about this setence above “make sth adj ”or “make make sth+prep-phrase” ？