/usr/lib/x86_64-linux-gnu/pkgconfig/udunits.pc is in libudunits2-dev 2.2.26-1.
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 | prefix=/usr
exec_prefix=${prefix}
libdir=${prefix}/lib/x86_64-linux-gnu
Name: udunits
Description: Library for handling of units of physical quantities
Version: 2.2.26
Libs: -L${libdir} -ludunits2
Libs.private: -L${libdir} -ludunits2 -lexpat
CFlags: -I${prefix}/include
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