Coins and pretzels count per room. Less spoilers.

For when you don't want every collectible's exact location pointed out to you with pictures.
You'd rather prefer to find them yourself, but need more of a checklist for reference.

Warning

Keep in mind that unfocusing the game by minimizing, bringing up the Steam Overlay or other means prevents the game from awarding Steam achievements until the game is fully restarted.
This may be a bug but seems like a cheating prevention mechanism, assuming you unfocus the game to look at the guides.
Use another device, like a phone, to look up hints.

Just Starting Out

There are 38 coins in the game in total.

LOADING SCREENS AND WAITING
5
PUBLICITY AND LIAISONS
6
BACKSTAGE
3
LIGHTING
2
WILDLIFE PREPARATION
3
WEATHER CONTROL
3
ELEVATOR
8
HIGH CONCEPT MISCELLANEOUS INTERACTIONS
8

Every Nook and Cranny

There are 36 pretzels in the game total.

3 of those may need to get spoiled to get things going:
1. In order for 2 out of the 3 pretzels in the first room to even appear, you first need to collect the one stuffed behind the vending machine in the first room on the left side of it.
2. If the first pretzel, the two it creates or just even most of them don't seem present, you first need to collect the one stuffed behind a red curtain by the window above 2 coins in the big open white BACKSTAGE room with the hangar door to GARDEN, ORNAMENTAL WALKWAY ENTRANCE in it, then complete your run, fully exit the game and launch it again.
3. There is a single pretzel in the game that requires precise timing 2/3rds of your way into the game and otherwise easily missable: it's the one hanging off a string tied to another vending machine used as a counterweight to the elevator in the ELEVATOR room rising quite high after you pull the lever — snatch it while you can.

LOADING SCREENS AND WAITING
3 (1 of them starts out in the next room but moves in by the time you can leave)
PUBLICITY AND LIAISONS
3
BACKSTAGE
4
LIGHTING
4
WILDLIFE PREPARATION
6
WEATHER CONTROL
3 (1 of them starts out in the next room but moves in by the time you can leave)
ELEVATOR
7
HIGH CONCEPT MISCELLANEOUS INTERACTIONS
5
GARDEN, ORNAMENTAL WALKWAY ENTRANCE
1