This research applies a linear programming model to optimize the material of an electrical wheelchair constructed using an innovative method at a low cost. The electric wheelchair allows people with severe motor disabilities to be more independent and included in society. However, the access index to a motorized wheelchair worldwide is only 8.42%. In previous research, a pediatric electric wheelchair was developed with a PVC pipe. However, one of the difficulties encountered in manufacturing was planning to cut the PVC tubes for maximum use of the raw material. This research applied a mathematical model of linear programming to solve the cutting planning problem. The model was implemented in Python to return PVC pipe-cutting patterns from the user’s anthropometric measurements. The model was functional in generating an optimal value and a cutting pattern to obtain the optimal value, taking up to 3.63 s. When cutting 22 pieces, the optimal value of raw material is two pieces of 3 m PVC pipe. In the case of 78 pieces, the optimal value is four pieces of raw material.