The cost of the machine in the company's statement of financial position should include all the expenditures that are necessary to bring the asset to its intended location and condition for use. According to the principles of accounting, these preparatory costs, such as delivery and installation expenses, are typically capitalized as part of the asset's cost if they are necessary to make the asset ready for its intended use.

Therefore, the cost of the machine in H's statement of financial position should be the sum of the purchase price, delivery and installation costs, and any other directly attributable costs required to prepare the machine for its intended use. In this case, the total cost would be:

Machine cost: €90,000 Delivery and installation costs: €7,000 Testing costs: €5,000

Total cost = €90,000 (machine) + €7,000 (delivery and installation) + €5,000 (testing) = €102,000

So, the cost of the machine in the company's statement of financial position should be €102,000.