The Law of Cosines is used to find the value of $m$.
$\begin{array}{l}
m^2=27^2+18^2-2(27)(18) \cos \left(28^{\circ}\right) \\
m^2=729+324-(972) \cos \left(28^{\circ}\right) \\
m^2=1053-(972) \cos \left(28^{\circ}\right)
\end{array}$
To the nearest whole number, what is the value of $m$?
$\begin{array}{l}
m^2=27^2+18^2-2(27)(18) \cos \left(28^{\circ}\right) \\
m^2=729+324-(972) \cos \left(28^{\circ}\right) \\
m^2=1053-(972) \cos \left(28^{\circ}\right)
\end{array}$
To the nearest whole number, what is the value of $m$?