Are you using Power BI Service/website or Power BI Desktop? They have different features and somewhat different menu names. We will need to know this on every question you ask. This information should be on the first line of every question you post.
PBI works with tables and queries, and calls them all "queries". Each row in your Excel file will become a row in the PBI query. You need to tell PBI which row in your Excel file is the header row. That also means you can only have one header row in the Excel file. The row with the word "materials" should not be the header row because it does not name every column. This row should be ignored. The blank row below "Materials" should also be ignored. Tell PBI your headers are in row 3.
Thus you cannot import the Excel file exactly into Power BI, PBI is not made for that. PBI is made to import Excel data as a tabular format into PBI. Then PBI treats that data as a database table.
If you send me the Excel file I will send you back a PBIX file that imported the spreadsheet to show you how I do it. You can see all the steps in the Transform screen.
How many tutorials or classes have you had on Power BI? I'm trying to understand how much you know about PBI.
EDIT: Are you aware of what the PBI Transformation step does? No one at my org knew anything about PBI and I had to figure out all by myself and device some notes for beginners that talks about the different parts of PBI and how to use them. Also, there are more features in PBI Desktop than in the online website. No one told me there were those 2 different parts and the feature difference between the two are significant.
If you want an overview of PBI parts and steps to get you started I can provide that to you for no charge. This will help you get a good start by doing tutorials.
