Cut the length of the PVC one-inch pipe with the hacksaw. Cut two 18-inch lengths, 12 12-inch lengths for cross braces, and 16 three-inch lengths.
Drill a hole in the back end of the T-shaped connectors to accommodate the steel axle rod.
Drill a 3/16-inch hole through the steel rod. The holes are for the cotter pins.
Assemble the cart, starting with the sides, gluing as you go with the PVC cement. Place one 18-inch piece of PVC on the ground. Fit a 90-degree elbow on each side of the piece. Put one three-inch piece inside the other side of the elbow. Repeat for the other side of the 18-inch piece. Connect a 45-degree elbow to the open end of both three-inch pieces. Connect a T-shaped piece to the end of the 45-degree elbow on each side. Place a three-inch piece in the open side of the T-shape for each side. Connect another 45-degree elbow onto the three-inch pieces. Add another three-inch piece to the side of the elbow. Finish the side by adding the T-shaped piece that you have drilled with a hole.
Repeat Step 4 for the other side.
Insert the axle rod into the holes in the two T-shaped pieces. This will connect the two sides. Place one reducer into each of the open T-shaped pieces holding the rod. Slide a washer on after the reducer. Follow this with the wheel and another washer for each side. Slide the cotter pins into the holes of the steel axle rod on each side.
Insert the 12-inch crossbar pieces into the open sides of the T-shapes.
