The backing is cut bigger than the quilt top — 4 in on every side is what longarm quilters ask for (2–3 in is enough on a home machine) — because quilting pulls the layers in.
Quilting cotton is about 42 in wide once the selvages are cut off, so most backs are made of two or three widths sewn together. The seams can run up and down the quilt or side to side; the calculator picks whichever needs less fabric. Each backing seam takes ½ in on each side.
Wide backing fabric (108 in) covers most quilts in one piece, with no seam.