Use masking tape to secure the three 1x12x36-inch boards together. Attach and tighten clamps to steady the boards to the table while drilling. Then, drill through all three boards at the marked holes using the 1-1/8-inch drill bit drill bit. Remove tape once all holes are drilled. Attach two wheels to each of the boards you just attached. Two rotating casters should be placed on the end where you’ll install the handle, with two stationary casters on the other end of the board. Repeat the process with the next two boards, adding nipples, couplings, and pipes. Make sure the bottom board has the casters facing down.