Both questions are actually too vague to answer, but this may help:
Time complexity:
Given a particular SQL statement, you can determine the time and complexity, but just too many factors point to one answer.
You may be interested in the APPLICATION QUESTION SIZES that can help you with certain SELECTs.
CPU usage:
Again, CPU usage, what exactly? Complicated queries can hit the processor a little more, but I think you will find most of the I / O work.
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