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/usr/share/mk-freebsd/bsd.endian.mk is in freebsd-mk 10.0-8ubuntu1.

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# $FreeBSD$

.if ${MACHINE_ARCH} == "amd64" || \
    ${MACHINE_ARCH} == "i386" || \
    ${MACHINE_ARCH} == "ia64" || \
    ${MACHINE_ARCH} == "arm"  || \
    ${MACHINE_ARCH} == "armv6"  || \
    ${MACHINE_ARCH:Mmips*el} != ""
TARGET_ENDIANNESS= 1234
.elif ${MACHINE_ARCH} == "powerpc" || \
    ${MACHINE_ARCH} == "powerpc64" || \
    ${MACHINE_ARCH} == "sparc64" || \
    ${MACHINE_ARCH} == "armeb" || \
    ${MACHINE_ARCH} == "armv6eb" || \
    ${MACHINE_ARCH:Mmips*} != ""
TARGET_ENDIANNESS= 4321
.endif