Okay so your using 2.0.40 and the server is running from your output of the ps -aux | grep httpd
And looking over the doc's at http://httpd.apache.org/docs-2.0/howto/cgi.html
It appears your config file is correct thus far. The only thing I'm concerned with is your script which has /usr/local/bin/perl for the path of perl.
Try locating perl by doing:
find /usr -name perl
And see what the exact location is.
Also lets make sure that your script is executable by doing the following:
chmod -R 755 /var/www/cgi-bin
chmod +x /var/www/cgi-bin/<name-of-script>