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.
It is white in color and is of a medium size. For this type of gravel, the average cost is $15 a ton, including delivery. Other types of gravels range in price from $10 per ton with delivery to $60 per ton with delivery.