(The alternative that I mentioned in the previous post is that if you do not have a Drill stand, is to jury rig your Dremel so that is on the horizontal and slide the rim carefully into the drill bit. You would need to clamp your Dremel to a suitable support.
number of spokes (plus a couple to spare!)
measured correctly, they should go in very easily. I used Tamiya Plastic cement to attach my spokes. It glues well to the plastic Hub/Axle but only just holds to the PVC rim. Once your spokes are dry, turn the wheel over and reinforce the joint between spokes and rim with Superglue. After the wheel has dried completly, use the same diameter drill bit to drill into the outboard end of the spoke just a little so that you can pin the spoke for added strength.
The front wheels are constructed in the same manner as the rear wheels, differing in that a piece of 179 .100 x .250 strip is let into the 32 mm conduit, which when filed and cleaned up should give a circumference of 33 mm. The material for the spokes should be smaller than the strip used for the rear wheels, say, .60 x .80 thou.
The washers should also be proportionally smaller as well.