Invalid Row and Column Dimensions and First Members

The first members of every column dimension must occur on the same column, and the first members of every row dimension must occur on the same row. Figure 15, is invalid because cell B2 is on the first column of the column dimensions and it has to be a member of the Measures dimension, whereas it is a comment.

Figure 15. 

Shows a grid that is invalid for the reason described in the previous paragraph.