The correct statement is:
"Rough ER contains ribosomes, and smooth ER transports materials other than proteins."
Rough Endoplasmic Reticulum (Rough ER) is studded with ribosomes on its cytoplasmic surface, which is why it is "rough," and it is primarily involved in the synthesis and transport of proteins. Smooth Endoplasmic Reticulum (Smooth ER), on the other hand, does not have ribosomes and is involved in the synthesis of lipids and detoxification processes, among other functions.