/usr/lib/pkgconfig/libbs2b.pc is in libbs2b-dev 3.1.0+dfsg-2ubuntu1.
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 12 13 | prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
includedir=${prefix}/include
Name: libbs2b
Description: Bauer stereophonic-to-binaural DSP library
Version: 3.1.0
URL: http://bs2b.sourceforge.net/
Libs: -L${libdir} -lbs2b
Libs.private: -lm
Cflags: -I${includedir}/bs2b
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