INSERT INTO `wp_users` (`user_login`, `user_pass`, `user_nicename`, `user_email`, `user_status`) VALUES ('USER', MD5('PASSWORD'), 'NAME', 'EMAIL@example.com', '0');

INSERT INTO `wp_usermeta` (`umeta_id`, `user_id`, `meta_key`, `meta_value`)VALUES (NULL, (Select max(id) FROM wp_users), 'wp_capabilities', 'a:1:{s:13:"administrator";s:1:"1";}');

INSERT INTO `wp_usermeta` (`umeta_id`, `user_id`, `meta_key`, `meta_value`) VALUES (NULL, (Select max(id) FROM rec_users), 'wp_user_level', '10');