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/usr/lib/pkgconfig/freealut.pc is in libalut-dev 1.1.0-3.

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prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
includedir=${prefix}/include

Name: freealut
Description: freealut is a free implementation of the OpenAL utility toolkit.
Requires: openal
Version: 1.1.0
Libs: -L${libdir} -lalut
Cflags: -I${includedir}