change default upload of 2MB to 64MB via the theme function?

Hi, I need to increase the default setting in my wordpress from 2MB to 64MB at least to upload mp3’s.

I believe i can do this by adding a code to the theme function – functions.php

“1: Theme Functions File

There are cases where we have seen that just by adding the following code in the theme function’s file, you can increase the upload size:”

the code being –

1 @ini_set( ‘upload_max_size’ , ’64M’ );
2 @ini_set( ‘post_max_size’, ’64M’);
3 @ini_set( ‘max_execution_time’, ‘300’ );

I have looked, and i do not know where to copy paste this in the long listing in the functions.php. where should i place it?

I do not have access to the cpanel in the hosting company – as someone else sorts my hosting for me.

please advise me where to copy paste this code in the function.php

i need help with all these questions i have posted the last two days.

thank you, joan