#Bill of Materials: | Item | Cost| | ------------- | ------------- | | 26" Garden Cart Wheel | $35 | |3/4" plywood|$1| |2X6 off-cuts|nil| |30" section 2x2 angle iron|$3| |0.5" EMT axle|nil| |Cotter pins|$0.50| |Lag Screws|$2|