Code:
SELECT ConversionRates.ID, ConversionRates.Component, ConversionRates.Chicago AS Rate, "Chicago" as City
FROM ConversionRates
UNION ALL
SELECT ConversionRates.ID, ConversionRates.Component, ConversionRates.Miami AS Rate, "Miami" as City
FROM ConversionRates
UNION ALL
SELECT ConversionRates.ID, ConversionRates.Component, ConversionRates.Minneapolis AS Rate, "Minneapolis" as City
FROM ConversionRates
(I left ID in there because I wasn't sure if it meant something). But you really need to learn normalization in order to work with databases... ANY databases.