It is located at /usr/lib/cgi-bin
just put your files /usr/lib/cgi-bin

if you wanna change this location to /var/www/cgi-bin then you need to put following code to httpd.conf file:
Createa /var/www/cgi-bin/:
Code:
mkdir -p /var/www/cgi-bin/
Open httpd.conf
Append following code:
Code:
<IfModule mod_alias.c>
ScriptAlias /cgi-bin/ /var/www/cgi-bin/
<Directory /var/www/cgi-bin/>
AllowOverride None
Options ExecCGI -MultiViews +SymLinksIfOwnerMatch
Order allow,deny
Allow from all
</Directory>
</IfModule>
Restart apache and test it