/usr/lib/x86_64-linux-gnu/pkgconfig/mount.pc is in libmount-dev 2.31.1-0.4ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 | prefix=/usr
exec_prefix=/usr
libdir=/usr/lib/x86_64-linux-gnu
includedir=/usr/include
Name: mount
Description: mount library
Version: 2.31.1
Requires.private: blkid
Cflags: -I${includedir}/libmount
Libs: -L${libdir} -lmount
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