The correct statement is: Rough ER contains ribosomes, and smooth ER transports materials other than proteins.
The rough endoplasmic reticulum (Rough ER) is associated with ribosomes on its surface, giving it a "rough" appearance, and is primarily involved in the synthesis and transport of proteins. The smooth endoplasmic reticulum (Smooth ER), on the other hand, does not have ribosomes and is involved in the synthesis of lipids and the transport of materials other than proteins.