The correct statement is:
Rough ER contains ribosomes, and smooth ER transports materials other than proteins.
This is because the rough endoplasmic reticulum (Rough ER) is studded with ribosomes on its cytoplasmic surface, which are involved in protein synthesis. The smooth endoplasmic reticulum (Smooth ER), on the other hand, is involved in lipid synthesis and the detoxification of certain chemicals, and it does not contain ribosomes.