My wife just bought the same model car and guess what?! It has the exact same problem and I figured it out.
There is a flimsy looking cross brace under the exhaust pipe approx under the middle of the back seat. The pipe goes over this brace then immediately curves down then back toward the rear of the car. When the temp is low, the exhaust pipe contracts and pulls its self into this brace. When you put the car in reverse the engine rotates and pulls the exhaust pipe even further and then starts vibrating against it. When you put the car in forward the engine rotates slightly in the opposite direction stopping the noise. After warming up the pipe expands and the noise goes away. It does not appear to be anything to worry about in the short term but it should be taken in to the dealer. I doubt it would wear a hole in the pipe since it only happens when it's cold and opnly while in reverse, but it could drive one crazy from the noise.
Hope that helped