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.
Sand has an average weight of 2,700 pounds per cubic yard (Refer to Table 1 in this chart of material weights http://www.age.psu.edu/extension/factsheets/h/H20.pdf). One ton is 2,000 pounds, therefore, there are 1.35 Tons in one cubic yard of sand. Inversely, if 1.35 tons of sand is equivalent to one cubic yard of sand, then using a ratio (tons|cubic yards), there are 0.74 cubic yards in one ton of sand.