SUs and points cost

[Colbert]

I can see that there is a points cost to assign SUs manually (unless it is down the command chain) and there is a 1 point cost to remove an SU from direct assignment.

What happens if a unit withdraws but has an SU directly assigned which is not scheduled to withdraw? Is it also withdrawn, returns to the unit's HQ, the pool? Is there also a points cost if this happens?