It is apparent that there are two things that the administrator would like to get. The first one is to know the closed/won opportunities for the last 6 months. The second one is to learn all of the accounts that all the managers have created over the same time frame.
The best option for this has to be letter B. A single report will have the ability to provide all of the information required by the administrator. This option will make things clearer and all the needed data will be accessible. There are always different rules that can be created by the administrator to get the results that he/she wants.