To automatically Define Names according to the labels in the top rows cells and in the left columns cells:
1. Select any cell in the data area and select the Current Region by pressing Ctrl+Shift+* or press Ctrl+A.
2. Select Formulas -> Create from selection (in Named Cells Group).
3. Check the Top row and Left column options, and then click OK.
Now, each row and column range defines its own range Name.
The Name January refers to $B$2: $B$9.
The Name Units refers to $B$2: $C$2.