Diptangshu, You try to throw the Manhattan Project onto the ledger on the PTO side, but this is wrong. When the MP was begun it was done so solely as a counter to the projected efforts of Nazi Germany, e.g. the ETO. Little to no thought was given to Japanese atomic energy. In fact the Japanese had only small research amounts of Uranium and could not have made even an experimental atomic pile or chain reaction. They hoped to get an enormous boost in material from U-234 being sent to Japan in early 1945. It was in the Indian Ocean when news of Germany's surrender reached them. On board was several tonnes of U-235 as well as blueprints and documentation. The two Japanese nationals committed suicide rather than surrender with the crew of the U-234. After May 1945 there was no more combat in Europe. Any expediture for May-August must be dismissed.