Did you put the action line in the correct position of the httpd.conf??
Here is a segment of mine...
#
Action lets you define media types that will execute a script whenever
a matching file is called. This eliminates the need for repeated URL
pathnames for oft-used CGI file processors.
Format: Action media/type /cgi-script/location
Format: Action handler-name /cgi-script/location
#
#
Action application/x-httpd-php /php/php.exe