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What are best WordPress/ PHP settings?

Host configurations: To access these fields please edit "php.ini" file which is located in host (if you can't find it then contact with your host service provider)

upload_max_filesize = 32M

post_max_size = 48M
memory_limit = 128M
max_execution_time = 600
max_input_vars = 10000
max_input_time = 400

WordPress Configurations:

https://codex.wordpress.org/Editing_wp-config.php#Increasing_memory_allocated_to_PHP