I remember my grandfather having a cart like this. It was a bit bigger and he bought it. Looking at the materials its going to be $80 to built this cart. The “bought” version can be found as low at $160(before tax). So its a tough call. Me…it would depend on materials at hand. If I had the bike wheels and spare wood, I think I might build it. Oh, time too.
https://www.familyhandyman.com/landscaping/diy-garden-cart/view-all/