Check this article to learn how to unlock the cells. You need to remove the protection of the cells. If you can’t merge cells, probably the cells are locked. Why can I not merge cells in Google Sheets? (i) Click the “Merge cells” icon (or click the “Select merge type” icon next to the “Merge” icon and choose “Unmerge”, or (ii) navigate to the “Format” tab → “Merge cells” → “Unmerge”. There are a few ways to merge cells in Google Sheets.Select a merged cell you want to unmerge.The process of unmerging cells is similar to that of merging cells. If you still want to consolidate cells, we recommend you consolidate cells when you don’t need to process a data set (e.g., inserting rows and columns or copying and pasting formulas and values). We’ll look at merged cells with Apps Script at the bottom of this article.
In conclusion, you need to consider when you merge cells carefully. There are two ways to merge cells in Google Sheets, through : the Format menu, or the quick access button on the toolbar Here’s how you access items (1) and (2) through the menu and toolbar: (Ok, there is a 3rd way. Again, you need to unmerge the cells to copy and paste the formulas correctly. As the merged cell can contain one value, only the formula in B2 is copied. Assume you want to copy and paste formulas in cells B2 and C2 vertically by a hundred rows, and there is a merged cell across the two columns B and C. Merged cells also prevent seamless copy and paste of a data set. You need to unlock the merged cell and then insert a new row or column. If two rows or columns between which you want to insert a new row or column contain merged cells, you can’t insert a row or a column. Merged cells may be an obstacle in inserting rows and columns. If you need to copy only the value of the merged cell, you need to choose “Paste value only” (or “Paste as text”) when you paste. When you copy and paste a merged cell, the merged cell is reproduced with the same content and formatting. 
Only the value in the top-left cell is preserved when you merge cells. What you need to consider when you merge cells How to merge cells from the menu bar in Google Sheets
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