Imagine the CPU and the GPU work at the sweets shop, and their motive is to ship out as many sweets boxes (frames) as possible per unit of time (second).
GPU fills the boxes, and CPU packs and delivers to the customers in line.
It takes some time to fill the box (GPU rendering of the frame), based on the amount of sweets per box or box size (graphics quality and frame resolution).
But it takes similar time to pack and deliver irrespective of the box size and amount of sweets in it.
So for larger boxes of sweets (larger frames) or more number of sweets per box (higher graphics quality), GPU will take more time and CPU will feel relaxed.
But for smaller boxes (lower resolution) GPU will fill more number of boxes per unit of time (frames per second) and CPU will have to work harder to keep up when packing and delivering.