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.
A cubic yard of sand will cost about $30 to $40 depending on the company from which you order the sand, the type of sand being ordered, and if the sand is wet or dry, which affects its weight and transportation expenses.