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/usr/lib/x86_64-linux-gnu/pkgconfig/alsa.pc is in libasound2-dev 1.1.0-0ubuntu1.

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prefix=/usr
exec_prefix=/usr
libdir=${prefix}/lib/x86_64-linux-gnu
includedir=${prefix}/include

Name: alsa
Description: Advanced Linux Sound Architecture (ALSA) - Library
Version: 1.1.0
Requires: 
Libs: -L${libdir} -lasound
Libs.private: -lm -ldl -lpthread -lrt
# -I${includedir}/alsa below is just for backward compatibility
# (it was set so mistakely in the older version)
Cflags: -I${includedir} -I${includedir}/alsa