The loss will be same as long as current magnitude is same irrespective of what the power factor (pf) of the load current is. Just to clarify consider a single phase 110 V /220 V transformer . Let its Req=eqivalent resistane be 3 ohm (referred to 220 V side). Let it be rated 2.2 kVA.
Actually in the US is the cost of sand is about $11-13/Ton.
  Dry sand weighs about 100 lbs. per cubic foot. There are 27 cubic feet in a cubic yard, so that would make the weight of dry sand about 2700 lbs. per cubic yard.