My kayak cart is made from 3/4" PVC T joints, joined together by 3/4" PVC pipe. Since the T joints are thicker than the actual PVC pipe the cart is very solid. There is also a steel axle running through the PVC joining the 2 wheels.

Foam pads are cut from $3 pool noodles from Big 5, 6 feet of 1 inch flat webbing $2.40 and buckles $.50 were bought from REI, $4x2 wheels and $2 axle were purchased at K-surplus, and the $2 PVC and $3 PVC glue was bought from home depot, and was painted with $5 Krylon Fusion spray paint. The paint is pretty tough but just doesn ’t stand up to being dragged across a parking lot. At that low a price I made two of them and use them to cart a FnD and an eXtreme.