The percent in the dead forest is a little complicated:

Chica, Foxy, Bonnie, Balloon Boy, Dead Chica, Dead Foxy, Dead Bonnie - 8% Each (56% Total)

BB's Hit List Rewards - 4% Each (12% Total) (Can be bought if encounters disabled)

Item Upgrades - 4% Each (24% Total) (The initial items aren't worth %, only the upgrades)

Blackrabbit - 1%

Dead King Freddy - 7%

This means that

A: the minimum possible is 63% from just beating the 8 bosses.

B:In order to get 100% it is not technically necessary to buy any items or upgrades from the shop, though at least some purchases are necessary incidentally because of the power of enemies.

C:If you're running or routing Any% now you know exactly what you can skip, and vice versa for 100%

In the Machinist on the other hand, percent is far simpler:

Chica, Foxy, Bonnie, Morse - 20% Each (80% Total)

The Mangle - 9%

"See something you aren't supposed to." - 1%

Get Every Trophy - 10%

The Trophies are given for:

Beating The Dead Forest (Required Anyway)

Completing The Bestiary (Does Not Include Blackrabbit, They Don't Have an Entry, Does Include Buying Guilded Pages If Need Be)

Beating The Machinist (Required Anyway)

Completing The Index (Does Not Include The Mangle or The Puppet, Even Though They Both Have An Entry)

Buying All Jukebox Songs (450 coins total)

Getting Every Color of Paint

And Finally, Buying the Coin Trophy (995, aka max coins for just this item)

The only things not required for 200% are: upgrading your stats, consumable items, and the mallets given for "killing" all four BB bots