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 is usually sold by the ton so if you find the amount needed by 100 x 1/6 this will give you your cubic foot total. Then you will divide by 27 which is the number of cubic feet in a cubic yard. You should have 16 cubic feet at these measurements. 16 divided by 27 is .59 or a little over half a cubic yard. There are 22 cubic feet of sand per ton so 1 ton of sand should do it. So if the sand in your area is sold by the ton then get 1 ton. If it sold by the yard get 3/4 yard if you can.