It is nearly all from scrap I had laying around; the axle was probably new bar stock, but the 3/16" x 2" flat was from banding around an old hayrack, the pipe from an old hay rake, wheels from an old mower, grips are plastic conduit over bar stock, even the 2" ball was an old used one. Today, I decided I needed to put on a tongue so I could move yard carts by hand easier. scrounged up a couple 2" pieces of used light angle, used 1/8 x 1" x 18" angle & part of one of the drawbars I used when hooking carts together, even dug out some used bolts from the bolt bins. And bolted this up (too cold today to dig the welders out):
Didn't want to start a tractor when it's this cold just to move the cart over!