Just about anything you can get other than wire wound.
Mouser has metal oxide 5 W resistors for $0.49 quantity 1.
You don't really want to run them at full rating but you will likely
have to parallel two to get the values you need anyway unless you have
a cheap source of better than 5 W precision resistors.
You need two 14.01 Ohm resistors and one 82.24 Ohm resistor to build
the attenuator.
If you parallel two 27 Ohm for 13.5 Ohm, and two 150 ohm for 75 Ohm, you
wind up with an attenuation of 4.95 db and a VSWR of 1.04 for a 50 Ohm
system.
Thanks, Jim. The thing works like a champ. I added a couple of $2.00
relays to bypass the pad when receiving.
