Travel to the USA on business purpose accompanied by my cousin
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From what you have described this is no problem. You may need to explain the situation if you approach US CBP together, but you are doing nothing wrong. It is perfectly allowed to do tourist activities on a business trip, and two people travelling together do not need to be travelling for the same purpose.
Since you are supporting your cousin financially on this trip (I presume) it is probably wise to enter together in case the officer has questions about his ability to fund himself.
I advise that you each fill out a separate customs declaration (i.e., do not use the "only one person from a family needs to fill out a customs form" provision) because you are entering for different purposes.
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