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.
Larger landscaping rocks, such as boulders, can cost upwards of $800 per ton. For example, a volcanic rock can cost $600 per ton, and an Artic white boulder can cost $150 per ton. Natural stone edging, ideal for gardens and walkways, can cost $200 to $600 per ton.