Walmart offers the Ameriwood L-Shaped Desk with Side Storage in Dark Russet Cherry, model no. 9354303PCOM, for $89 with free shipping. (Amazon offers it for the same price.) That's the lowest total price we could find by $37. It measures approximately 51" x 53" x 28".
Walmart offers the Phoenix Task Chair with Arm Rests in Blue, Black, or Gray, model no. RTA-N045PA, for $54.88 with free shipping. That's $42 below the lowest total price we could find for a similar chair elsewhere, although we saw it for $16 less in December. Features include pneumatic height adjustment, contour mesh back support, and contour arms.
Newegg offers the Boss Executive Pillow Top Chair, model no. B9331, for $135.99 with free shipping. (Amazon offers this chair for the same price.) Aside from the mention below, that's the lowest total price we could find by $24. It features padded arm rests, adjustable tilt-tension control, and pneumatic seat height adjustment.
A close price: Walmart offers this chair for $136.49 with free shipping.