Answer
$\theta$ = $12.3^{\circ}$
Work Step by Step
Given, $\cos\theta$ = $0.9770$
Therefore-
$\theta$ = $\cos^{-1} 0.9770$
Using calculator in degree mode-(0.9770 → $\cos^{-1}$)
$\theta$ = $(12.312251506) ^{\circ}$
On rounding to the nearest tenth of a degree-
$\theta$ = $12.3^{\circ}$