prefix=/tmp
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
includedir=${prefix}/include

Name: PKG_CONFIG_SYSROOT_DIR test
Description: pkg-config(1) regress file
Version: 0.0.0
Libs: -L${libdir} -L${libdir}/foo -lc
Cflags: -I${includedir} -I${includedir}/foo