perl -MConfig -le 'print q|LIBS:|;' \
  -e 'print for grep { -d } (split /\s+/, $Config{loclibpth});'\
  -e 'print q|INCLUDES:|;'\
  -e 'print for grep { -d } (split /\s+/, $Config{locincpth});'

  # Output on one Ubuntu GNU/Linux box was:
  # LIBS:
  # /usr/local/lib
  # INCLUDES:
  # /usr/local/include