The Apache web site offers some specific Windows help at:
http://httpd.apache.org/docs/windows.html

When running CGI scripts, the method Apache uses to find the interpreter for the script is configurable using the ScriptInterpreterSource directive. Quoting from that source:

"Syntax: ScriptInterpreterSource registry|script
Default: ScriptInterpreterSource script
Context: directory, .htaccess
Status: core (Windows only)

This directive is used to control how Apache 1.3.5 and later finds the interpreter used to run CGI scripts. The DEFAULT technique is to use the interpreter pointed to by the #! line in the script. HOWEVER, setting ScriptInterpreterSource registry will cause the Windows Registry to be searched using the script file extension (e.g., .pl) as a search key."

That Apache Windows site also notes that if you still have a question or problem, post it to the comp.infosystems.www.servers.ms-windows newsgroup, where many Apache users and several contributions are more than willing to answer new and obscure questions about using Apache on Windows.