\documentclass{article}

\usepackage{color, makecell, multirow,booktabs,siunitx}

\DeclareSIUnit[quantity-product = {\,}]\degreeFahrenheit{^\circ\text{\lr{F}}}
\DeclareSIUnit[quantity-product = {\,}]\psi{\text{\lr{psi}}}

\usepackage{xepersian}
\settextfont{Calibri}
\setdigitfont{Calibri}

\begin{document}
  \begin{table}
    \caption{%
      کمترین مقادیر مورد انتظار تنش-به-گسیختگی،
      \(\qty{1000}{\psi}\)،
      فولاد زنگ‌نزن نوع
      \(304\)%
    }
    \label{tab:expected-minimum-stress-to-rupture-values,-1000-psi,-type-304-stainless-steel}
    \newcolumntype{y}{S[table-alignment-mode = format, table-number-alignment = center, table-format = 2.1]}
    \small
    \begin{tabular}{@{}S[table-alignment-mode = format, table-number-alignment = center,table-format = 4.0] y y y y y y y y y y y @{}}
      %\small
      \toprule
      \multicolumn{12}{c}{%
        یکاهای رایج ایالات متحده%
      }\\
      \midrule
      {\multirow[c]{2}{*}{\centering\makecell{%
            دما\\
            (\unit{\degreeFahrenheit})}}} & & & & & {\hfill\(3 \times\)} & & {\hfill\(3 \times\)} & & {\hfill\(3 \times\)} & & {\hfill\(3 \times\)}\\
      & {\(\qty{1}{\hour}\)} & {\(\qty{10}{\hour}\)} & {\(\qty{30}{\hour}\)} & {\(\qty{e2}{\hour}\)} & {\(\qty{e2}{\hour}\)} & {\(\qty{e3}{\hour}\)} & {\(\qty{e3}{\hour}\)} & {\(\qty{e4}{\hour}\)} & {\(\qty{e4}{\hour}\)} & {\(\qty{e5}{\hour}\)} & {\(\qty{e5}{\hour}\)}\\
      \midrule
      800 & 57.0 & 57.0 & 57.0 & 57.0 & 57.0 & 57.0 & 57.0 & 57.0 & 51.0 & 44.3 & 39.0 \\
      850 & 56.5 & 56.5 & 56.5 & 56.5 & 56.5 & 56.5 & 50.2 & 45.4 & 40.0 & 34.7 & 30.5 \\
      900 & 55.5 & 55.5 & 55.5 & 55.5 & 51.5 & 46.9 & 41.2 & 36.1 & 31.5 & 27.2 & 24.0 \\\\
      950 & 54.2 & 54.2 & 51.0 & 48.1 & 43.0 & 38.0 & 33.5 & 28.8 & 24.9 & 21.2 & 18.3 \\
      1000 & 52.5 & 50.0 & 44.5 & 39.8 & 35.0 & 30.9 & 26.5 & 22.9 & 19.7 & 16.6 & 14.9 \\
      1050 & 50.0 & 41.9 & 37.0 & 32.9 & 28.9 & 25.0 & 21.6 & 18.2 & 15.5 & 13.0 & 11.0 \\\\
      1100 & 45.0 & 35.2 & 31.0 & 27.2 & 23.9 & 20.3 & 17.3 & 14.5 & 12.3 & 10.2 & 8.6 \\
      1150 & 38.0 & 29.5 & 26.0 & 22.5 & 19.3 & 16.5 & 13.9 & 11.6 & 9.6 & 8.0 & 6.6 \\
      1200 & 32.0 & 24.7 & 21.5 & 18.6 & 15.9 & 13.4 & 11.1 & 9.2 & 7.6 & 6.2 & 5.0 \\\\
      1250 & 27.0 & 20.7 & 17.9 & 15.4 & 13.0 & 10.8 & 8.9 & 7.3 & 6.0 & 4.9 & 4.0 \\
      1300 & 23.0 & 17.4 & 15.0 & 12.7 & 10.5 & 8.8 & 7.2 & 5.8 & 4.8 & 3.8 & 3.1 \\
      1350 & 19.5 & 14.6 & 12.6 & 10.6 & 8.8 & 7.2 & 5.8 & 4.6 & 3.8 & 3.0 & 2.4 \\\\
      1400 & 16.5 & 12.1 & 10.3 & 8.8 & 7.2 & 5.8 & 4.7 & 3.7 & 3.0 & 2.3 & 1.9 \\
      1450 & 14.0 & 10.2 & 8.8 & 7.3 & 5.8 & 4.6 & 3.8 & 2.9 & 2.3 & 1.8 & 1.4 \\
      1500 & 12.0 & 8.6 & 7.2 & 6.0 & 4.9 & 3.8 & 3.0 & 2.4 & 1.8 & 1.4 & 1.1 \\
      \bottomrule
    \end{tabular}
  \end{table}
\end{document}