Coherent perfect absorption (CPA) has been extensively studied in both optical and electronic platforms. Here, we systematically investigate CPA in two-mode non-Hermitian dimers with unequal losses and independently controlled couplings. Based on coupled-mode theory, we analytically derive the relationships among decay rates, resonant frequencies, nonreciprocal coupling strengths, and external coupling rates, defining a hypersurface in parameter space where CPA occurs and providing a systematic classification of CPA solutions for different coupling configurations. Furthermore, we explore the emergence of CPA exceptional points (EPs), at which two CPA solutions coalesce. Finally, the theoretical predictions are experimentally validated on a non-Hermitian electronic platform. Our work provides explicit analytical design conditions for CPA and CPA EPs in non-Hermitian dimers and demonstrates their realization on an experimentally accessible electronic platform.