This Is Access Query: Want Sql Query:

you'll need to rewrite it using UPDATE JOIN syntax instead of DLookUp :

UPDATE dashboard
SET 
    [Load amout] = load_cost.[Base Key- Load cost],
    [Utilized payroll] = payroll.[Base Key- Utilized payroll],
    [Load%] = ROUND(
        load_cost.[Base Key- Load cost] / NULLIF(payroll.[Base Key- Utilized payroll], 0), 
        4
    ),
    FTE = payroll.[Base Key- Count]
FROM [Cal-DB-CY_Base Load Dashboard] AS dashboard
LEFT JOIN [Cal-DB_Load cost summary table] AS load_cost
    ON dashboard.[Base Key] = load_cost.[Base Key]
LEFT JOIN [Cal-DB_Utilized payroll summary for loads] AS payroll
    ON dashboard.[Base Key] = payroll.[Base Key];