Assuming all you want are counts by Department and by "Salary Type"...

select Dept, SalaryType, Count(*) as Tally from
    (SELECT Dept, CASE When Salary >= 60000 then 'Rich' else 'Poor' end as SalaryType
        from TableName)  As TempList
            GROUP BY Dept, SalaryType   ORDER BY Dept, SalaryType

where tableName is the name of the table

Note: I didn't test this code, as I don't have a table with that structure, but hopefully it will give you what you need.