I developed the following CGI script and run on Apache 2 (http://localhost/test.chtml). I did same script in PHP (http://localhost/verifica.php). Later I performed Apache benchmark using Apache Benchmark tool. The results are showed in images.
include
#include <stdlib.h>
int main(void)
{
printf("%s%c%c\n",
"Content-Type:text/html;charset=iso-8859-1",13,10);
printf("<TITLE>Multiplication results</TITLE>\n");
printf("<H3>Multiplication results</H3>\n");
return 0;
}

Someone can explain me why PHP serves more requests than CGI script?
The only thing that you’re really measuring here is the overhead caused by an almost no-operation program. The overhead incurred by calling a script or a cgi depends on how your Apache server is configured. Chances are you’re using php as a module, meaning that it actually runs inside the apache process. For the CGI you’re probably using the regular flavor, ie a process is created for every call.
Depending on what you actually want to test/know/evaluate, you should probably rerun this test a number of times, eg with extensive calculations in php vs a C cgi, using fastcgi, and whatnot. Also, don’t forget to check the impact of code caches like APC on the execution of the php code, for certain cases the difference is dramatic.